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
9:00 am
Catherine Murphy (Kildare North, Social Democrats)
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When a new scheme is introduced such as the research and development tax credit scheme, which went from just over €70 million to more than €500 million, a substantial increase, it could have been anticipated that it would increase given that there is a lead-in time for research and development. Is there an appropriate system evaluation done at that stage on the risks and compliance issues?