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:
If I might just finish on this issue, ultimately, there are workers' rights and employers' contributions, but two people on €35,000 pay the same tax, whether self-employed or employed. I provided the committee with this information last year. It then depends on the treatment of expenses. The tax risk is the least of the advantage.