Oireachtas Joint and Select Committees
Wednesday, 24 January 2024
Select Committee on Finance, Public Expenditure and Reform, and Taoiseach
Estimates for Public Services 2024
Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source
In regard to the OECD agreement which the Minister mentioned in his opening statement and pillar 2, we have legislated for the top-up rate of 15% for in-scope companies. That is now part of Irish tax law. This has required preparation by the Revenue Commissioners in regard to their IT system. Will the Minister update us regarding the preparations that the Revenue Commissioners have been required to undertake as a result of the change and, in particular, the implementation of pillar 2 including through ICT systems? How ready are they? I have a follow-on question on this as well.
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