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:
It is based on the work we do, examining individual businesses and the relationships within them. My colleague, Mr. John McKeon from the Department of Social Protection, was in here last week and he said exactly the same thing.
The situation fluctuates. Sometimes the power relationship is different depending on how the economy is going. It is important to stress that in a lot of cases, the subcontractor wants to be self-employed but this is not always the case. We have examples where we have said we think this is an employment relationship and both parties disagreed with us. This is not simple. This is the judgment of the Supreme Court. If this was as simple as the Deputy may be implying, we would not have 189 pages-----
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