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

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9:00 am

Mr. Niall Cody:

The issue is that if a charity gets public funds and also raises subscriptions or sells some product or service, the tax exemption covers the full income once it is used for the charity. That is the scheme.

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