Oireachtas Joint and Select Committees
Thursday, 25 January 2024
Public Accounts Committee
Appropriation Accounts 2022
Vote 9 - Office of the Revenue Commissioners
Account of the Receipt of the Revenue of the State collected by the Revenue Commissioners 2022
Report on the Accounts of the Public Services 2022
Chapter 20 - Assessment and Collection of Local Property Tax
Chapter 21 - Revenues Tax Debt Warehousing Scheme
Chapter 22 - Corporation Tax Losses
9:30 am
Mr. Niall Cody:
There is a continuum over which one thing is taxable and the other is not. We have detailed guidelines around all of that. There are issues around brand sponsorship and cars being given to intercounty managers, or whatever. Some of that is not taxable because there is nothing given in return, and some of it is.