Results 2,301-2,320 of 34,585 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: Out of curiosity, does the book cover the total number of individual taxpayers in the system and the number of them who have zero liability for tax, perhaps also divided into bands? This report deals only with corporation tax but is it covered in other annual reports?

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 will see that next year.

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 will study that document.

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: He is too polite to say that.

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: There is more than any of us could absorb.

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: As some votes are about to be called in the Chamber, I propose that we suspend until 2.30 p.m. We are nearly there. The officials from the Department of Culture, Heritage and the Gaeltacht are free to go. If anything comes up, we will send a letter to them. If we need an answer to a query that arises, we can send on a letter.

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 will continue our meeting with the Revenue Commissioners on the appropriation accounts for 2018, chapters 17 and 18 of the Comptroller and Auditor General's annual report.

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: Tusla could be back in a couple of weeks.

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 on the notes.

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 stated the report is with the Minister. Will the change require a statutory instrument?

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 stated that two years ago, there was an amendment enabling-----

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: A statutory instrument will be required. The change to the flat rate VAT for the poultry sector will not come into effect until such time as a statutory instrument is signed. It is a matter for the Minister. Mr. Cody hinted that if it was to become necessary in another sector, the template is now in place to allow it to be extended.

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: For the benefit of people watching the meeting, will Mr. Cody explain what he meant when he stated that when a farmer sells cattle, he or she will get an additional 5.8%? Who pays the 5.8%?

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 a mart or factory.

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: What about sales through a mart?

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: For the benefit of people who are not familiar with marts, when a farmer buys an animal at a mart, he or she knows that the VAT will be 5.8%.

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: If one farmer sells a yearling to another, unregistered farmer, what happens?

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: A total of 90% of farmers are unregistered, as Mr. Cody stated.

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: If a farmer sells a weanling at a mart, he gets an additional 5.8%, whereas to another, unregistered farmer, he will not get the additional 5.8%-----

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: Please do. I had not intended to broach this area.