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Public Accounts Committee: Vote 9 - Office of the Revenue Commissioners
2021 Report of the Office of the Revenue Commissioners
2021 Report on the Accounts of the Public Services of the Comptroller and Auditor General
Chapter 15 - Collection of VAT on e-Commerce
Chapter 16 - Revenue's Suspension of Periodic Reviews of Tax Clearance Certificates
Chapter 17 - Overstatement of Certain Unallocated Tax Deposits
(8 Dec 2022)

Verona Murphy: I am concerned about where we were at. The imposition of Brexit has been on, for want of a better expression, the Twenty-six Counties, because the protocol has yet to be invoked. Therefore, there is a little bit of a competition issue there. All of what Brexit entailed is being enforced in our ports, especially Dublin and Rosslare. The issue is there is no comparison between what goes on...

Public Accounts Committee: Vote 9 - Office of the Revenue Commissioners
2021 Report of the Office of the Revenue Commissioners
2021 Report on the Accounts of the Public Services of the Comptroller and Auditor General
Chapter 15 - Collection of VAT on e-Commerce
Chapter 16 - Revenue's Suspension of Periodic Reviews of Tax Clearance Certificates
Chapter 17 - Overstatement of Certain Unallocated Tax Deposits
(8 Dec 2022)

Verona Murphy: He can come in again.

Public Accounts Committee: Vote 9 - Office of the Revenue Commissioners
2021 Report of the Office of the Revenue Commissioners
2021 Report on the Accounts of the Public Services of the Comptroller and Auditor General
Chapter 15 - Collection of VAT on e-Commerce
Chapter 16 - Revenue's Suspension of Periodic Reviews of Tax Clearance Certificates
Chapter 17 - Overstatement of Certain Unallocated Tax Deposits
(8 Dec 2022)

Verona Murphy: I think it is more of an engagement issue, but I know that the Office of the Revenue Commissioners has staffed the port. I commend it on the work it has done. We have had limited problems for the amount of traffic coming through the port, but when there are problems it takes far too long to resolve them.

Public Accounts Committee: Vote 9 - Office of the Revenue Commissioners
2021 Report of the Office of the Revenue Commissioners
2021 Report on the Accounts of the Public Services of the Comptroller and Auditor General
Chapter 15 - Collection of VAT on e-Commerce
Chapter 16 - Revenue's Suspension of Periodic Reviews of Tax Clearance Certificates
Chapter 17 - Overstatement of Certain Unallocated Tax Deposits
(8 Dec 2022)

Verona Murphy: Mr. Cody said that 2% of movements required physical inspections. If there is an issue with such inspections, there are times nobody can be contacted. Sometimes, if there are issues on a Friday evening, they cannot be resolved until Monday morning. That means the driver cannot go home to his family and he is being paid to sit at the port. If there is only a problem with one product, all...

Public Accounts Committee: Vote 9 - Office of the Revenue Commissioners
2021 Report of the Office of the Revenue Commissioners
2021 Report on the Accounts of the Public Services of the Comptroller and Auditor General
Chapter 15 - Collection of VAT on e-Commerce
Chapter 16 - Revenue's Suspension of Periodic Reviews of Tax Clearance Certificates
Chapter 17 - Overstatement of Certain Unallocated Tax Deposits
(8 Dec 2022)

Verona Murphy: There is a huge cost involved. As well as that, we need to consider it as more of a moral obligation. Revenue is Revenue, and I understand the need to uphold the customs code. However, that cannot be at the cost of human engagement. There must be no mistreatment of anybody on either side. We need to prevent that. We must ensure that everybody is treated as a human being, whether it is...

Public Accounts Committee: Vote 9 - Office of the Revenue Commissioners
2021 Report of the Office of the Revenue Commissioners
2021 Report on the Accounts of the Public Services of the Comptroller and Auditor General
Chapter 15 - Collection of VAT on e-Commerce
Chapter 16 - Revenue's Suspension of Periodic Reviews of Tax Clearance Certificates
Chapter 17 - Overstatement of Certain Unallocated Tax Deposits
(8 Dec 2022)

Verona Murphy: There are ways to address the issues and suggestions have been made.

Public Accounts Committee: Vote 9 - Office of the Revenue Commissioners
2021 Report of the Office of the Revenue Commissioners
2021 Report on the Accounts of the Public Services of the Comptroller and Auditor General
Chapter 15 - Collection of VAT on e-Commerce
Chapter 16 - Revenue's Suspension of Periodic Reviews of Tax Clearance Certificates
Chapter 17 - Overstatement of Certain Unallocated Tax Deposits
(8 Dec 2022)

Verona Murphy: Correct.

Public Accounts Committee: Vote 9 - Office of the Revenue Commissioners
2021 Report of the Office of the Revenue Commissioners
2021 Report on the Accounts of the Public Services of the Comptroller and Auditor General
Chapter 15 - Collection of VAT on e-Commerce
Chapter 16 - Revenue's Suspension of Periodic Reviews of Tax Clearance Certificates
Chapter 17 - Overstatement of Certain Unallocated Tax Deposits
(8 Dec 2022)

Verona Murphy: There is a need to listen and engage.

Public Accounts Committee: Vote 9 - Office of the Revenue Commissioners
2021 Report of the Office of the Revenue Commissioners
2021 Report on the Accounts of the Public Services of the Comptroller and Auditor General
Chapter 15 - Collection of VAT on e-Commerce
Chapter 16 - Revenue's Suspension of Periodic Reviews of Tax Clearance Certificates
Chapter 17 - Overstatement of Certain Unallocated Tax Deposits
(8 Dec 2022)

Verona Murphy: There is no point in having a meeting and then highlighting what is not working.

Public Accounts Committee: Vote 9 - Office of the Revenue Commissioners
2021 Report of the Office of the Revenue Commissioners
2021 Report on the Accounts of the Public Services of the Comptroller and Auditor General
Chapter 15 - Collection of VAT on e-Commerce
Chapter 16 - Revenue's Suspension of Periodic Reviews of Tax Clearance Certificates
Chapter 17 - Overstatement of Certain Unallocated Tax Deposits
(8 Dec 2022)

Verona Murphy: All of us are still learning.

Public Accounts Committee: Vote 9 - Office of the Revenue Commissioners
2021 Report of the Office of the Revenue Commissioners
2021 Report on the Accounts of the Public Services of the Comptroller and Auditor General
Chapter 15 - Collection of VAT on e-Commerce
Chapter 16 - Revenue's Suspension of Periodic Reviews of Tax Clearance Certificates
Chapter 17 - Overstatement of Certain Unallocated Tax Deposits
(8 Dec 2022)

Verona Murphy: At least the Office of the Revenue Commissioners is funded by Government. Mr. Cody can imagine what it feels like for a small business that is trying to weather a storm it had no act or part in creating.

Public Accounts Committee: Vote 9 - Office of the Revenue Commissioners
2021 Report of the Office of the Revenue Commissioners
2021 Report on the Accounts of the Public Services of the Comptroller and Auditor General
Chapter 15 - Collection of VAT on e-Commerce
Chapter 16 - Revenue's Suspension of Periodic Reviews of Tax Clearance Certificates
Chapter 17 - Overstatement of Certain Unallocated Tax Deposits
(8 Dec 2022)

Verona Murphy: It is the other way round. The issue is with Dublin Port. It is working at Rosslare.

Public Accounts Committee: Vote 9 - Office of the Revenue Commissioners
2021 Report of the Office of the Revenue Commissioners
2021 Report on the Accounts of the Public Services of the Comptroller and Auditor General
Chapter 15 - Collection of VAT on e-Commerce
Chapter 16 - Revenue's Suspension of Periodic Reviews of Tax Clearance Certificates
Chapter 17 - Overstatement of Certain Unallocated Tax Deposits
(8 Dec 2022)

Verona Murphy: Was I not right? The Irish Maritime Development Office should be disbanded.

Public Accounts Committee: Vote 9 - Office of the Revenue Commissioners
2021 Report of the Office of the Revenue Commissioners
2021 Report on the Accounts of the Public Services of the Comptroller and Auditor General
Chapter 15 - Collection of VAT on e-Commerce
Chapter 16 - Revenue's Suspension of Periodic Reviews of Tax Clearance Certificates
Chapter 17 - Overstatement of Certain Unallocated Tax Deposits
(8 Dec 2022)

Verona Murphy: I think Mr. Cody knows the issues, which are already on the table. The problem is that the level of engagement is not sufficient.

Public Accounts Committee: Vote 9 - Office of the Revenue Commissioners
2021 Report of the Office of the Revenue Commissioners
2021 Report on the Accounts of the Public Services of the Comptroller and Auditor General
Chapter 15 - Collection of VAT on e-Commerce
Chapter 16 - Revenue's Suspension of Periodic Reviews of Tax Clearance Certificates
Chapter 17 - Overstatement of Certain Unallocated Tax Deposits
(8 Dec 2022)

Verona Murphy: There are solutions. My point is that we need to work on those solutions.

Public Accounts Committee: Vote 9 - Office of the Revenue Commissioners
2021 Report of the Office of the Revenue Commissioners
2021 Report on the Accounts of the Public Services of the Comptroller and Auditor General
Chapter 15 - Collection of VAT on e-Commerce
Chapter 16 - Revenue's Suspension of Periodic Reviews of Tax Clearance Certificates
Chapter 17 - Overstatement of Certain Unallocated Tax Deposits
(8 Dec 2022)

Verona Murphy: I have another question for Mr. Cody. Is the Office of the Revenue Commissioners responsible for the temporary business energy support scheme, TBESS?

Public Accounts Committee: Vote 9 - Office of the Revenue Commissioners
2021 Report of the Office of the Revenue Commissioners
2021 Report on the Accounts of the Public Services of the Comptroller and Auditor General
Chapter 15 - Collection of VAT on e-Commerce
Chapter 16 - Revenue's Suspension of Periodic Reviews of Tax Clearance Certificates
Chapter 17 - Overstatement of Certain Unallocated Tax Deposits
(8 Dec 2022)

Verona Murphy: I never heard anything like it. It is nearly as good as the lottery.

Public Accounts Committee: Vote 9 - Office of the Revenue Commissioners
2021 Report of the Office of the Revenue Commissioners
2021 Report on the Accounts of the Public Services of the Comptroller and Auditor General
Chapter 15 - Collection of VAT on e-Commerce
Chapter 16 - Revenue's Suspension of Periodic Reviews of Tax Clearance Certificates
Chapter 17 - Overstatement of Certain Unallocated Tax Deposits
(8 Dec 2022)

Verona Murphy: Here is the issue, and it is not Mr. Cody's issue. It is very disappointing for someone who met so many businesses that were suffering over the summer break and lobbied very hard to have a scheme brought in. A business received an email when it opened to be told that although its bill has doubled, it is not eligible for the temporary business energy support scheme, TBESS. I can see why, but...

Public Accounts Committee: Vote 9 - Office of the Revenue Commissioners
2021 Report of the Office of the Revenue Commissioners
2021 Report on the Accounts of the Public Services of the Comptroller and Auditor General
Chapter 15 - Collection of VAT on e-Commerce
Chapter 16 - Revenue's Suspension of Periodic Reviews of Tax Clearance Certificates
Chapter 17 - Overstatement of Certain Unallocated Tax Deposits
(8 Dec 2022)

Verona Murphy: I am saying that it is not Mr. Cody's problem. I understand the Office of the Revenue Commissioners is administering it but the issue is how it was sold from the Government to the politicians and the public. I am aware of a small to medium-sized enterprise that employs many people in a local area in rural Ireland that is not eligible even though the owner's bill has doubled. When I say...

Public Accounts Committee: Vote 9 - Office of the Revenue Commissioners
2021 Report of the Office of the Revenue Commissioners
2021 Report on the Accounts of the Public Services of the Comptroller and Auditor General
Chapter 15 - Collection of VAT on e-Commerce
Chapter 16 - Revenue's Suspension of Periodic Reviews of Tax Clearance Certificates
Chapter 17 - Overstatement of Certain Unallocated Tax Deposits
(8 Dec 2022)

Verona Murphy: I do not want to say that.

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