Oireachtas Joint and Select Committees

Thursday, 25 January 2024

Public Accounts Committee

Appropriation Accounts 2022
Vote 9 - Office of the Revenue Commissioners
Account of the Receipt of the Revenue of the State collected by the Revenue Commissioners 2022
Report on the Accounts of the Public Services 2022
Chapter 20 - Assessment and Collection of Local Property Tax
Chapter 21 - Revenues Tax Debt Warehousing Scheme
Chapter 22 - Corporation Tax Losses

9:30 am

Mr. Niall Cody:

We have a number of - I do not want to use the term "investigation" - examinations of companies that are involved in subcontracting that are ongoing in the past few years. We are now checking whether the implications of the Karshan case will change the interpretation in some of those cases. The big growth area is probably delivery services. In the e-commerce sector, there is a mushrooming of couriers, a lot of subcontracting and a lot of intermediary companies. The major companies will have subcontracted the work to companies that will have subcontracted it to individuals. The Deputy will see when walking around town that people do deliveries in their own cars. There is a shortage. We have examinations in the media, in the delivery sector, and constant examinations in the construction sector. Misclassification is not the only issue in these sectors. Some people are not operating in the system at all. Back in the day, there were times when we did site visits to construction sites and as we were going in the front door, lads were running out the back. That has been a feature of a lot of businesses-----

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