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
In the chapter that applies to Revenue and the recommendations, there are a number of very helpful case studies in the Comptroller and Auditor General's report. Case study B looks at the "delay in case due to complex issue". I believe it was an inordinate delay, and it is set out on page 283. While there were no specific recommendations in the conclusion relating to that case, issues were highlighted in the chapter on that case. A significant sum of money is involved - €113 million as the assessment and €10 million was the settlement. The case went from 2009 to 2018. In February 2012 "Revenue wrote to the company", and again in April 2012, which was not too long of a delay. The next letters, however, were in October 2012 and June 2014. There is a huge gap there. I am not cribbing over a month or two but the correspondence gap then goes from October 2012 to June 2014. There was also a change of case worker. I read the chapter. What processes has Revenue put in place to ensure this will not happen or how will it be minimised?