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:
We have been doing this forever and we have been challenging misclassification every year in individual cases. The challenge we have is people not on the books at all for either self-employment or employment and we always look at the question of whether subcontractors are properly subcontractors. I have spoken before about how I worry about stuff I have seen in the construction sector. For example, to see a general labourer as being a subcontractor is just not right, because there is no general-----