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

Photo of Brian StanleyBrian Stanley (Laois-Offaly, Sinn Fein) | Oireachtas source

Okay. I refer to withholding tax on couriers' expenses. Some Revenue documents refer to withholding tax several times. The deal included a flat-rate expenses allowance for couriers. It was a system exclusively for employees. It is itemised on Revenue's website. Flat-rate expenses allow workers to claim back costs. Nowhere in the 1997 tax deal with representatives of the courier sector is withholding tax mentioned. That system is there to deal with PAYE workers. Is that correct?

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