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:

In addition to the work we do, we try to focus on the top of the food chain. Payments cascade down through a subcontracting system. What we want to see is where that subcontracting starts to look like employment. Many subcontractors have employees and subcontractors of their own, and then you get down to the end. I would be worried, and I have said this here many times, about where someone who does not have a trade is classified as a labourer or self-employed. Some unscrupulous subcontractors are doing that. That is what we were focusing on.