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

Photo of Catherine MurphyCatherine Murphy (Kildare North, Social Democrats)
Link to this: Individually | In context | Oireachtas source

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?