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
Brian Stanley (Laois-Offaly, Sinn Fein) | Oireachtas source
I accept that. I have just one more question, because I want to move on and let the other Deputies back in. In terms of the criteria, chapter 14 of the Comptroller and Auditor General's report states, "To date, there has been no assessment of the extent to which the code has been used by workers or employers reviewing an employment status." With regard to the extent of misclassification of employment, it states:
Aggregate data on the extent of self-employment in the State available from the CSO, Revenue and the Department appears broadly consistent. However, when analysed on an economic sector basis, there appears to be significant differences in the estimated numbers identified as self-employed in certain economic sectors. There is no formal periodic analysis or reconciliation of apparent conflicts in the estimates.
Does Mr. Cody want to respond to that?
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