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

Photo of Brian StanleyBrian Stanley (Laois-Offaly, Sinn Fein)
Link to this: Individually | In context | Oireachtas source

Okay. We have the criteria, which include the headings of mutuality of obligation, substitution, the enterprise test, integration and control. Moving on, I ask Mr. Cody the comment regarding the employment status investigation unit, which conducted 90 investigations in 2021. Mr. Cody is saying the level here is not that high. In those investigations the unit undertook, however, the level of misclassification was 44%. I take the point that there would be certain reasons for investigating certain sectors and employers and it would not be representative of the right across the board, but this finding is very high. It is not telling me this activity is insignificant.