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:

We might leave out marts for a moment. If a farmer is selling to a factory, the factory will pay the 5.8% and claim it back in its VAT return. It is an input credit. The Exchequer pays it.

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