Oireachtas Joint and Select Committees

Thursday, 28 November 2019

Public Accounts Committee

2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production

9:00 am

Mr. Niall Cody:

I thank the Deputy. As he knows, we discussed this matter when I was before the committee this time last year. We are carrying out a comprehensive review of the range of flat rate expenses in order to ensure that they are in accordance with legislation and changes in employment practices. This time last year, we had planned to amend flat rate expenses as we carried out our reviews across particular categories. In the context of last year's budget and Finance Bill discussions, though, we recognised that there were concerns. We are proposing a postponement of the implementation of the review for any sector until we have completed the review of all sectors. The subject has been under discussion on Committee Stage of the Finance Bill. The Minister wrote to me two or so weeks ago to ask for a full report of where we were with our review. The review is nearly complete, but there are a number of categories where we still have to complete our communications. Last Friday, I sent a reply to the Minister's request. He has that reply. I am aware that he has been away this week. I am awaiting his reply. Yesterday, a parliamentary question was answered in which the Minister outlined that his officials were studying my reply. I expect that he will-----