Oireachtas Joint and Select Committees

Thursday, 19 May 2022

Public Accounts Committee

2020 Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 11 - Office of Minister for Public Expenditure and Reform
Vote 12 - Superannuation and Retired Allowances
Vote 39 - Office of Government Procurement
Vote 43 - Office of Government Chief Information Officer
2020 Report on the Accounts of the Public Services of the Comptroller and Auditor General
Chapter 4 - Vote Accounting and Budget Management

9:30 am

Mr. David Moloney:

The gifting is done under section 483 of the Taxes Consolidation Act 1997. When we talk about people gifting back to the State, that is the provision in tax law it is done under. That is the technicality of it. Section 851A of the Taxes Consolidation Act 1997 imposes an obligation to protect taxpayer confidentiality so-----