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:

I am not familiar with the details. I am aware, because I pay attention to things, of a lot of the commentary that is out there. On the actual agreement, I am not familiar it but I can look into the matter. I want to set some of the context as well of what we do in these cases. We were recently in the High Court in respect of status of employment case. I can talk about the matter because it is a High Court case and is in the public domain. The matter in question relates to a food delivery company and its tax status. We would have established that in our view the people involved were employees. We were successful at the Tax Appeals Commission and the matter was appealed to the High Court. That is the type of stuff that we do.

In the context of the contractual facts, as the Chairman has pointed out, the Department of Social Protection is the policy owner. Its scope section is the authority on-----