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

Mr. Niall Cody:

No. To be published in the tax defaulters list, there have to three features. There have to be tax, interest and penalties and the settlement has to be in excess of €33,000. The penalty has to be in excess of 15%.