Oireachtas Joint and Select Committees

Thursday, 1 June 2017

Public Accounts Committee

2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability

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9:00 am

Mr. Niall Cody:

We cannot mandatorily apply penalties. We can agree a penalty. Penalties are, ultimately, imposed by the courts. There are penalties published in all of those figures, by agreement. Ultimately, the Revenue Commissioners cannot impose penalties. We can look for them.

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