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 look at it and the overall levels of self-employed-sole trader-subcontractors has gone down and the reason is the corporate structure. Social welfare can look through the corporate structure, so in the Chairman's figures there, social welfare is saying in some cases that although it is a company, it looked through the company and, for social welfare purposes, it is treating a person as an employee. We cannot do that.