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Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: Will Mr. Rainbird tell us whether he is basically keeping to the once-a-week amounts? Could he give us a rough idea of whether this system is working for him on its original terms?

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: Will Mr. Rainbird be able to return anything to the State if it is under the amount?

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: Is it in the agreement that anything not spent is returned?

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: Then the answer is that it is not. I take that to mean the money will not be returned if there is an underspend.

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: That is fine. I am afraid from what the witnesses have said that my interpretation is that it is a top-up. I am unsure how much, but there is scope for a top-up. It may or may not happen but if the board is not going to look to get back what is not spent on air fares then it is a top-up. The amount the board paid over to Mr. Rainbird was €40,000 by cheque. Is that what happened?

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: That was a tax-free payment for relocation. It was under a relocation heading although the Comptroller and Auditor General has already found that not to be the case. The amount was then raised to €87,000 later. Will Dr. Braiden give us the chronology of what unfolded?

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: The gallery need not have done that. Is that the case?

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: When did the gallery pay him the €40,000?

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: When did the gallery get the tax advice?

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: Was it on the same date?

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: There was an income tax payment. Is that correct?

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: Therefore, according to the Revenue, his income was double that year.

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: If there was income tax, then it was on his income.

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: The Revenue has adjudged it to be income.

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: Mr. D'Arcy said it was income tax.

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: I know all that. What category was this under? The gallery grossed it up and gave Mr. Rainbird a cheque for €40,000 and simultaneously went to the Revenue Commissioners, or was it an accountant?

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: Can Mr. D’Arcy tell us who they are?

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: I do not see why the name of the accountants the National Gallery used should be privileged.

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: What advice did they give about this payment of €40,000? Did they advise that there was tax due?

Public Accounts Committee: 2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15 - Staff Appointments in the National Gallery of Ireland
Vote 34 - National Gallery of Ireland
(21 Nov 2013)

Shane Ross: The Revenue Commissioners judge it as income.

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