Oireachtas Joint and Select Committees
Tuesday, 20 June 2017
Public Accounts Committee
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - Garda Síochána - Internal Audit Report on Garda College, Templemore (Resumed)
9:00 am
Marc MacSharry (Sligo-Leitrim, Fianna Fail) | Oireachtas source
I have read the document but perhaps I had a little more time because it was handed out before the break. My reading of it is that there was an attempt on the basis of a suggestion of a law that exists in England by PwC that the Garda may have some grounds to build a case. I see heads shaking in the background over there. I do not know whether that is relevant to what I am saying or something else. That is the letter. I will quote it because I am concerned about the shaking heads and I will mention the relevant part about charitable status.
George Reddin of PwC wrote to Michael Culhane in response to the latter's letter to PwC on 23 March, a copy of which we do not have. The email states: "As we discussed, there may be a possibility of arguing that all of the investment income [which is the cash income from shops, restaurants and so on] is effectively being applied for charitable purposes. There is judicial authority in the UK that the expression 'charitable purposes' includes the furtherance/provision of education in schools/universities etc."
Then we have, following this correspondence, the phrase being used: "I included charitable status for the College in the letter to the Revenue." I do not know, and without prejudice to the answer to my next question, as Accounting Officer, what waters were being tried to be muddied?
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