Oireachtas Joint and Select Committees

Thursday, 2 December 2021

Public Accounts Committee

2020 Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Revenue Commissioners
Chapter 12 - Controls over the Temporary Wage Subsidy Scheme
Chapter 13 - Revenue's Management of Suspicious Transactions Reports

9:30 am

Mr. Niall Cody:

With self-employment, employment, contract of and contract for, there are a number of features, none of which on its own determines the facts. What I said earlier was that we are not the primary agency for determining an individual's social insurance class. It is hard to see the relevance of comparing the 2021 code of practice with what officials were doing in 1997-----

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