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
Seán Fleming (Laois, Fianna Fail) | Oireachtas source
I have a few wrap-up questions that I did not get to the last time. We did not discuss the dividend withholding tax, which is referenced in Appendix 4 of the documentation supplied. I ask Mr. Cody to explain the figure listed for 2014, which is the amount of withholding tax on Irish companies paying dividends. Is most of that money paid to Irish people? How much of that sum is paid to foreign entities? I know that Revenue has details on the recipients of the withholding tax. How much of the withholding tax is paid to people who are resident in Ireland? How much of those dividends is paid to people from outside of this State?
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