Oireachtas Joint and Select Committees
Thursday, 28 November 2019
Public Accounts Committee
2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production
9:00 am
Mr. Niall Cody:
The issue is that we have to review on the basis of the legislation. I am not indicating what the outcome of any of the reviews will be. We look at expenses that are "wholly, necessarily and exclusively" incurred. We review them on that basis. I imagine that the conditions in the workplace about which the Deputy is speaking are very different from the normal conditions in which the vast majority of people work.
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