Oireachtas Joint and Select Committees

Wednesday, 27 November 2013

Public Accounts Committee

2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 39 - Health Service Executive

3:55 pm

Mr. Tony O'Brien:

I would draw a distinction between me being satisfied about their tax compliance and their possession of a tax clearance certificate. The provision of a tax clearance certificate is a condition of their service arrangement and they are required to produce that as part of the process. At the point in time each year when they complete their service arrangement, they are required to provide us with a tax clearance certificate. Beyond that, I do not have a basis upon which I can separately verify their tax compliance.