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:
Deferral arrangements very much have to do with people's income and ability to pay. The largest proportion is probably pensioners. If people differ, there is a reduced interest rate. Interest applies to the property at a reduced rate. The normal interest rate is 8%, but for deferrals it is 4% and was subsequently reduced to 3%.
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