Oireachtas Joint and Select Committees
Thursday, 23 October 2025
Public Accounts Committee
Appropriation Accounts 2024
Vote 21 - Prisons
Vote 24 - Justice
Vote 40 - Children, Equality, Disability, Integration and Youth - Programme E Expenditure
Report on the Accounts of the Public Services 2022
Chapter 9 - Assessing Cyber Security in the Public Sector
Report on the Accounts of the Public Services 2024
Chapter 9 - Criminal Justice Operational Hubs
Chapter 10 - Management of International Protection Accommodation Contracts
2:00 am
Mr. David Delaney:
Ultimately, the provider or contractor charges us VAT, where appropriate, as part of the bill. The relationship is between the contractor and the Revenue Commissioners to settle that VAT portion. We do not charge VAT further on down the scheme, as the Chair can imagine. We have a check in our process now whereby when a payment is being authorised, that confirms whether it appears that the VAT rate-----
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