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:
We do everything on self-assessment, so people are eligible to register and they are eligible to claim. If somebody registers who was not eligible, they may get in, but if somebody does something and they are in breach while they are claiming, we have a whole raft of rules so if they claim something they are not entitled to, there are interest penalties.
From the point of view of Revenue and its function, is there an issue with trying to exclude a certain sector, such as data centres for example?