Oireachtas Joint and Select Committees
Thursday, 20 January 2022
Public Accounts Committee
2020 Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 33: Tourism, Culture, Arts, Gaeltacht, Sport and Media
Programme E - Broadcasting
9:30 am
Ms Fiona O'Shea:
As the Deputy will be aware, the Department has no statute of limitations in respect of any look-back; the Revenue Commissioners do. They have a statute of limitations of four years but the Department does not have that. Therefore, it is conceivable that there would be a further retrospective amount of social security due to the Department of Social Protection should it find that an individual pre-2015 was misclassified for PRSI purposes.
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