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 was just going to go on to that. We are looking at construction and carrying out a programme on the whole logistics delivery area. I mentioned earlier the growth in e-commerce and delivery vans in this context. There are many large entities here, but they have subcontracted to haulage and courier companies. These sectors have always been there in a way. If we go back to owner-drivers in the past, there was the Readymix case in the 1960s. When I started my career, I remember looking at owner-drivers and milk delivery and collecting from creameries. There are, therefore, sectors like this. We are looking at logistics. We are also exploring areas around contractors on the ICT side. Some of the multinationals tend not to recruit subcontractors directly, but, as I mentioned in my opening statement, there are several employment agency-type operations-----