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 answer I have here is that childcare providers that have been granted charitable status are not-for-profit bodies and all funds must be applied to the charitable purpose as a condition of the tax exemption. Essentially, if they were getting income in addition to the ECCE and that is used for the crèche-----
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