Oireachtas Joint and Select Committees

Thursday, 15 November 2018

Public Accounts Committee

2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9: Office of the Revenue Commissioners
Chapter 17: Revenue's Progress in Tackling Tobacco Smuggling
Chapter 18: Management of High Wealth Individuals' Tax Liabilities
Chapter 19: Corporation Tax Losses

9:00 am

Mr. Niall Cody:

Yes. The process did not start at any one point because we are constantly looking at our structure. In 2015, we were worried about the cases below the LCD threshold. We were not worried about controlling them but about the fact that, depending on what part of the country a person was in, he or she might get different treatment on account of the resources available. For example, resources in Kilkenny might be different from those in Galway. We were keen to have a view of the national case base so we started a project on what we called the second-tier case base. We set up seven second-tier branches within the regional structure and, last November, we looked at moving towards a process for five national divisions rather than the regional structure. The staff are spread around these five national divisions.