Oireachtas Joint and Select Committees

Thursday, 15 November 2018

Public Accounts Committee

2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9: Office of the Revenue Commissioners
Chapter 17: Revenue's Progress in Tackling Tobacco Smuggling
Chapter 18: Management of High Wealth Individuals' Tax Liabilities
Chapter 19: Corporation Tax Losses

9:00 am

Photo of Seán FlemingSeán Fleming (Laois, Fianna Fail) | Oireachtas source

The number of cases total 665 and the amount of relief used by those affected by the restriction in 2016 was €149 million. By far the biggest element was the carry forward of excess relief, with 346 people availing of it giving a total of €98 million, an average of €283,000 per individual. Is the excess carry forward related to the high-income individual's restriction?

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