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Ceisteanna - Questions - Priority Questions: Pension Provisions (1 Jun 2017)

David Cullinane: The Minister is making things up.

Ceisteanna - Questions - Priority Questions: European Investment Bank (1 Jun 2017)

David Cullinane: Is that the best the Deputy can do?

Other Questions: Public Sector Pay (1 Jun 2017)

David Cullinane: 13. To ask the Minister for Public Expenditure and Reform his plans to address the issue of equal pay for equal work within the public sector and if he will make a statement on the matter. [26058/17]

Written Answers — Department of Public Expenditure and Reform: Public Service Pay Commission Reports (1 Jun 2017)

David Cullinane: 25. To ask the Minister for Public Expenditure and Reform the discussions he has had with the Department of Health with regard to the findings of the Public Service Pay Commission that retention is a key issue within the health sector with pay a significant factor; and if he will make a statement on the matter. [26056/17]

Written Answers — Department of Public Expenditure and Reform: Public Service Pay Commission Reports (1 Jun 2017)

David Cullinane: 28. To ask the Minister for Public Expenditure and Reform the discussions he has had with the Department of Defence with regard to the findings of the Public Service Pay Commission that retention is a key issue within the Defence Forces with pay a significant factor; and if he will make a statement on the matter. [26055/17]

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
(1 Jun 2017)

David Cullinane: I am a Waterford man who lives in Mr. Cody's home turf of Knocktopher, County Kilkenny. Mr. Cody is very welcome.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
(1 Jun 2017)

David Cullinane: I am trying to get the Liam MacCarthy cup as far as Knocktopher but I have not been too successful.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
(1 Jun 2017)

David Cullinane: I hope to see Mr. Cody in Croke Park in September.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
(1 Jun 2017)

David Cullinane: From Revenue's perspective, what is the difference between tax avoidance and tax evasion?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
(1 Jun 2017)

David Cullinane: Is tax evasion a crime?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
(1 Jun 2017)

David Cullinane: Is it a crime?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
(1 Jun 2017)

David Cullinane: I know Revenue cannot impose them. From Revenue's perspective, is tax evasion a crime?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
(1 Jun 2017)

David Cullinane: Is tax avoidance a crime?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
(1 Jun 2017)

David Cullinane: If tax evasion is a crime, is it a victimless crime?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
(1 Jun 2017)

David Cullinane: There is always a context.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
(1 Jun 2017)

David Cullinane: If we have tax evasion-----

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
(1 Jun 2017)

David Cullinane: -----where people are evading paying tax-----

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
(1 Jun 2017)

David Cullinane: -----there is a consequence. We all know that there are pressures on the public purse in terms of housing, child care, health and all of those areas.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
(1 Jun 2017)

David Cullinane: The more money that people evade paying tax on then the less money we have to spend on public services and other public spending.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
(1 Jun 2017)

David Cullinane: It means there are consequences. I want to ask about the tax planning strategy for hospital consultants that was referred to by the Comptroller and Auditor General. I know questions were put in that respect earlier but I was not here for the first 20 minutes. I apologise now if I ask some of the same questions. When did Revenue become aware of the tax planning strategy?

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