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:

It was a difficult situation for people in the sector. It was a challenge for us to get to the bottom of the model. It was not taxed in its normal way but had to do with commercial pricing and contracts. We now have enabling legislation. VAT has been in place since 1972, while the flat rate system has been an important and sensible way of administering VAT for unregistered farmers.