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 would say, from an administrative point of view, that certain businesses cannot apply. We would not be acting as gatekeeper but if it turns out that they were not eligible afterwards, they would have to pay back the money with interest and penalties and compliant businesses tend not to apply for things they are not entitled to.

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