Oireachtas Joint and Select Committees

Thursday, 8 December 2022

Public Accounts Committee

Vote 9 - Office of the Revenue Commissioners
2021 Report of the Office of the Revenue Commissioners
2021 Report on the Accounts of the Public Services of the Comptroller and Auditor General
Chapter 15 - Collection of VAT on e-Commerce
Chapter 16 - Revenue's Suspension of Periodic Reviews of Tax Clearance Certificates
Chapter 17 - Overstatement of Certain Unallocated Tax Deposits

9:30 am

Mr. Niall Cody:

I can only deal with the tax treatment. I am not responsible for determining their employment status for the WRC or the Department of Social Protection. What we have tried to do is simplify the method of collecting taxes. We have a simplification - an administrative measure to collect tax. Our analysis is that they are actually employees of the family.