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Written Answers — Department of Education and Skills: Schools Building Projects Status (18 Oct 2016)

Seán Fleming: 242. To ask the Minister for Education and Skills the position regarding a school project (details supplied); and if he will make a statement on the matter. [30453/16]

Written Answers — Department of Education and Skills: Schools Building Projects Status (18 Oct 2016)

Seán Fleming: 243. To ask the Minister for Education and Skills when a school building project will be approved (details supplied); and if he will make a statement on the matter. [30455/16]

Written Answers — Department of Education and Skills: Schools Building Projects Status (18 Oct 2016)

Seán Fleming: 245. To ask the Minister for Education and Skills if approval can be given for a school project (details supplied); and if he will make a statement on the matter. [30460/16]

Written Answers — Department of Housing, Planning, Community and Local Government: Departmental Schemes (18 Oct 2016)

Seán Fleming: 290. To ask the Minister for Housing, Planning, Community and Local Government the grant schemes available for persons to improve heating systems in their houses that are available through his Department or funded by his Department through local authorities; and if he will make a statement on the matter. [30524/16]

Written Answers — Department of Public Expenditure and Reform: Public Sector Staff Remuneration (18 Oct 2016)

Seán Fleming: 366. To ask the Minister for Public Expenditure and Reform the way in which he has decided that a post in the public service attracts a financial gain compared to persons who are employed in current posts in the same public sector organisation (details supplied); and if he will make a statement on the matter. [30563/16]

Written Answers — Department of Health: Legislative Programme (18 Oct 2016)

Seán Fleming: 470. To ask the Minister for Health when it is intended that the Public Health (Alcohol) Bill 2015 will be enacted; and if he will make a statement on the matter. [30565/16]

Public Accounts Committee: 2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts
(13 Oct 2016)

Seán Fleming: We are joined by the Comptroller and Auditor General, Mr. Seamus McCarthy, who is a permanent witness at the committee. He is accompanied by Ms Georgina O'Mahoney, a deputy director in the Office of the Comptroller and Auditor General. Apologies have been received from Deputies Marc MacSharry and Josepha Madigan. I suggest we deal with all correspondence and other matters at the end of our...

Public Accounts Committee: 2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts
(13 Oct 2016)

Seán Fleming: I thank Mr. McCarthy. I ask Mr. Cody to deliver his opening statement.

Public Accounts Committee: 2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts
(13 Oct 2016)

Seán Fleming: I thank Mr. Cody for his opening statement. He specifically concentrated on the two chapters in the Comptroller and Auditor General's report which we mentioned to him in advance of the meeting. Obviously, however, we will also ask some questions on general Revenue activities.

Public Accounts Committee: 2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts
(13 Oct 2016)

Seán Fleming: They are sole traders and small businesses. Is that correct?

Public Accounts Committee: 2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts
(13 Oct 2016)

Seán Fleming: I ask the Deputy to conclude on the issue as we want to move on.

Public Accounts Committee: 2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts
(13 Oct 2016)

Seán Fleming: It is time to move on to the next speaker and I call Deputy Murphy.

Public Accounts Committee: 2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts
(13 Oct 2016)

Seán Fleming: Will Mr. Cody explain to the viewers what he means by the double Irish? A group of people hear and speak about it, but I suspect 95% of the people do not. Is it possible to say it in basic English, for the viewers who do actually watch these programmes, or is it too difficult an issue? Mr. Cody understands we up here get caught up in these double Irish and stateless companies. I am saying...

Public Accounts Committee: 2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts
(13 Oct 2016)

Seán Fleming: Go slowly so people listening can get it step by step.

Public Accounts Committee: 2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts
(13 Oct 2016)

Seán Fleming: Non-resident for tax-----

Public Accounts Committee: 2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts
(13 Oct 2016)

Seán Fleming: -----but registered with the Companies Registration Office, CRO.

Public Accounts Committee: 2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts
(13 Oct 2016)

Seán Fleming: Explain that. Mr. Cody means registered with the Companies Registration Office as a company registered in Dublin Castle, but it is not registered with Revenue for taxation.

Public Accounts Committee: 2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts
(13 Oct 2016)

Seán Fleming: It is not resident.

Public Accounts Committee: 2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts
(13 Oct 2016)

Seán Fleming: Is it registered with Revenue for tax purposes?

Public Accounts Committee: 2014 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
2015 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 12 - Tackling Fuel Laundering
Chapter 15 - Taxpayer Compliance
2015 Revenue Accounts
(13 Oct 2016)

Seán Fleming: That is the companies office, but it is not registered with Revenue.

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