Results 2,381-2,400 of 34,618 for speaker:Seán Fleming

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

Seán Fleming: Could this be from estates?

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

Seán Fleming: I am talking specifically about the health levy.

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

Seán Fleming: Mr. Cody might send us a note.

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

Seán Fleming: And a note on why, eight years later, the money has not been collected.

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

Seán Fleming: Mr. Cody can send us a note. I have several questions in a similar vein. Under note 3, the local property tax, LPT, collection figure of €488 million is broken down. For example, there is €25 million for the household charge, which was €100 and which is from seven years ago, and the LPT arrears for 2012 to 2017. Why, six years later, are we collecting LPT that was not...

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

Seán Fleming: That is the €7,000.

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

Seán Fleming: That is fine. Mr. Cody can send us a note because we have touched on a couple of different issues. It is historic but it is interesting that it is still rolling through. A final question is on tobacco excise receipts of €167 million. Will Mr. Cody explain what that is for? I understand it goes directly to the Department of Health.

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

Seán Fleming: Revenue collects it and forwards it on.

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

Seán Fleming: It is €167,000.

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

Seán Fleming: It is the same figure for both years. I ask Mr. Cody to send the committee a note on the origins of that figure. I raise these issues because the general position is that all moneys collected must go to the Exchequer, other than those which go to-----

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

Seán Fleming: I am highlighting these because-----

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

Seán Fleming: Yes, hypothecated tax. Some people claim it does not exist. That is an example of an existing hypothecated tax. That is the only point I am making. The chart which has been provided probably shows a hypothecated tax.

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

Seán Fleming: I refer to the list of defaulters and so on which is published by Revenue. I will not go through the figures which were presented. Up to 55% is collected after two years. Some of the defaulters cannot afford to pay the debt but the Revenue still goes through the process. The committee has been provided with figures for what has been collected up to two years after the event. Are payment...

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

Seán Fleming: Including the committee. This was discussed some time ago.

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

Seán Fleming: We passed the legislation.

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

Seán Fleming: The committee has been told off by Mr. Cody.

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

Seán Fleming: Where are the names of those who have not paid published? The committee is familiar with the list of defaulters.

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

Seán Fleming: I ask Mr. Cody to send the committee a note on the number of defaulters whose names have been published by the Revenue and for whom a payment arrangement is in place. On the total amount outstanding from defaulters-----

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

Seán Fleming: Yes. That was not mentioned in the notes. We have not previously addressed that topic. Page 34 of the annual report contains reference to e-audit. I am sure Mr. Cody will tell me this paragraph is included every year, but I have only just noticed it. The report states: During 2018, we collected almost €69 million in yield from e-audits. This represents almost 28% of yield...

Public Accounts Committee: 2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production (28 Nov 2019)

Seán Fleming: I thought that might be the case. I do not get to ask Mr. Cody about each paragraph each year. We would be here until next week if I did so. I ask him to discuss e-audits. I do not remember them being addressed previously at the committee.