Oireachtas Joint and Select Committees
Thursday, 22 February 2018
Public Accounts Committee
Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts (Resumed)
9:00 am
Mr. Niall Cody:
I do not have any observations. We carry out a regular compliance programme on the close company surcharge. Various bodies have checked in different ways as to whether the close company surcharge has been applied properly. We have some yield from that process. However, I presume that sometimes things happen, money is sitting there and the company's directors are happy enough to be making money.
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