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 a way, with designating somebody as self-employed, we are more concerned about the tax treatment. We do not really have a concept of someone being self-employed or being an employee. PAYE works on collecting emoluments. What we have done, following on from the chapter, is sit down with the CSO to work on misclassification, to try to ensure we are classifying comparably. We have a strong relationship with both the CSO and the Department. We want, as much as possible, to try to get comparable figures where we do not have statistical deviation between different categories.