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:
Now I understand what the Deputy is saying. When we introduced PAYE modernisation and moved to a payroll system and payroll reporting, effectively that changed the nature of how allowances are claimed. In a way, it did not change anything, apart from the reporting mechanism. We had an arrangement where we recognised that a self-employed business is entitled to its expenses and we reckoned 40% would cover that. Then with PAYE modernisation that scheme ceased.