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:
One of the things that also happened in the context of PAYE modernisation is there was a range of short-term payments across the public sector, wider than the Department of Employment Affairs and Social Protection, which were legally taxable but not practically taxable. As part of the preparation for PAYE modernisation, the Department of Finance carried out a review and in the Finance Bill, there are a number of specific short-term schemes that were made exempt from tax.
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