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:
Yes. The transfer of residence is all about somebody coming from elsewhere. I think that case was somebody who had come back from London to work in Ireland.
The other issue is around the non-registration of vehicles for VRT and VAT. We have compliance workers and we engage in multi-agency checkpoints. If you bring in a car from the UK or outside the State, you have 30 days to register it for VRT. We have a role in ensuring that tax is paid where it is due, so we have ongoing activity with regard to enforcement of VRT.