Oireachtas Joint and Select Committees

Thursday, 19 November 2020

Public Accounts Committee

2019 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 – Office of the Revenue Commissioners
Central Fund Related Accounts - Revenue Account 2019

11:30 am

Mr. Niall Cody:

The relevant contracts tax was introduced in the construction sector in 1971 as a requirement in respect of subcontracting and its variants. This is a factor in all jurisdictions and will always be one we have to take care of. A commission on tax and social welfare is being set up and the area needs a lot of consideration.