Oireachtas Joint and Select Committees
Thursday, 8 December 2022
Public Accounts Committee
Vote 9 - Office of the Revenue Commissioners
2021 Report of the Office of the Revenue Commissioners
2021 Report on the Accounts of the Public Services of the Comptroller and Auditor General
Chapter 15 - Collection of VAT on e-Commerce
Chapter 16 - Revenue's Suspension of Periodic Reviews of Tax Clearance Certificates
Chapter 17 - Overstatement of Certain Unallocated Tax Deposits
9:30 am
Mr. Niall Cody:
We have given a note to the committee in the briefing around the treatment. We are responsible for the tax treatment only. We carried out an audit in the Department of Education and reviewed the situation. This has been reported on previously by the Comptroller and Auditor General. Our view is that home tutors are actually employees of the family. We entered into an arrangement with the Department of Education that rather than requiring the family to register as the employer, the Department would operate PAYE on the money.
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