Oireachtas Joint and Select Committees
Thursday, 2 July 2015
Public Accounts Committee
2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners
10:00 am
Mr. Niall Cody:
It would be the receipts in 2014. We collect it on behalf of the HSE. The person agrees the liability. We are not involved in establishing the amounts due but we become the facility whereby the person pays it to us and we pass it on.