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 will see what we can get for the Deputy. We would have a breakdown of payment from the construction sector across tax heads. The taxes on building materials are difficult because of how VAT works. It is an input that is deductible by the building contractor. The VAT is essentially payable on the finished product, whether that is a house or an office building. I should be able to get the committee figures on, say, VAT and construction before we leave today.