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:
I do. I have discussed this at the committee before. We did not label couriers as self-employed. We had an arrangement whereby if a courier was self-employed, the main contractor could opt, by agreement, to pay the tax through the PAYE system. That was the case only if the courier was self-employed.
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