Oireachtas Joint and Select Committees

Thursday, 9 May 2013

Public Accounts Committee

2011 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 11: VAT on Intra-Community Trade

11:20 am

Ms Josephine Feehily:

I can explain it but I do not have the data with me to say what the real rate is. The difference between the headline rate and effective rate is usually accounted by various reliefs and credits available in the tax system.