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:
It does. It is not the unit price as stated by an electricity company back then. The unit price for the purpose of TBESS is the total amount in October 2021, excluding VAT, divided by the number of units, so the calculation includes standing charges and the electricity tax of 1%. It is a calculated unit price. We will do those calculations. The thing is that the person has to make sure they put in the units on their 2021 bill and the 2021 net-of-VAT cost, and we will compare the unit cost to the equivalent now. We have detailed guidance on the website. The only problem is that it is 120 pages long. It is trying to deal with-----