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:
Traditionally, the shadow economy works in cash businesses, but not solely. There have always been elements of it in the language around nixers, jobs for cash and no VAT, etc. Construction has elements of this, as do retail and the food trade. There is also suppression of wages and people operating a trade within a trade, where they return perhaps three quarters of their activity, but there would be an element that-----