Oireachtas Joint and Select Committees
Thursday, 9 May 2019
Public Accounts Committee
2017 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 20 - An Garda Síochána
Chapter 7 - Management of Overtime Expenditure in An Garda Síochána
9:00 am
Mr. Joseph Nugent:
A very small amount was related to salary issues. The largest portion was related to VAT on products and services provided in the college for non-students. In essence, VAT was not being charged on products and services in the college. There was an acceptance that a VAT exemption seemed to be appropriate for students, but there had been a process whereby VAT was not being collected.