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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)

Catherine Connolly: But where is Revenue with those recommendations?

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)

Catherine Connolly: Is the individual or company.

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)

Catherine Connolly: Is that data not vital to help Revenue determine its risk assessment and where it goes?

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)

Catherine Connolly: But not in Revenue's reporting.

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)

Catherine Connolly: To find the source of where it started?

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)

Catherine Connolly: Revenue is accepting that recommendation and we will see progress next year on 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)

Catherine Connolly: The second recommendation is interesting as well. It is on the tax, penalties and interest assessed and the liability, the settlement and the money received. Is that happening?

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)

Catherine Connolly: I understand that but it should be made available.

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)

Catherine Connolly: It recommends specifically to report the difference between the tax assessed and the tax settled for and collected.

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)

Catherine Connolly: I have a few more practical questions. Table 13 in the annual report on page 88 is interesting. It is entitled: "Audit and Compliance Intervention Activity". It details that the number of interventions are down but the yield is up. Talk me through 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)

Catherine Connolly: It is fair to say the vast majority of people are tax compliant.

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)

Catherine Connolly: That jumps off the pages. The work of Revenue is in a small area with a high yield, therefore. The vast majority of people pay their taxes and have no difficulty in doing so.

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)

Catherine Connolly: On that matter, how much money is due back to people?

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)

Catherine Connolly: It is a detailed report. I reviewed it but did not see a figure for what has been given back. There are timelines for dealing with the case or applications but I did not see a figure for the sum. Whoever did the interview earlier mentioned a high figure for one of the years.

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)

Catherine Connolly: What is due back? The figure was mentioned but I have forgotten it.

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)

Catherine Connolly: For a particular 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)

Catherine Connolly: The €27 million was paid back in the year mentioned.

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)

Catherine Connolly: On the changes, Revenue took on board our recommendation that the threshold reduce to €20 million. Mr. Cody pointed out in his opening statement that it led to an additional 446 cases under that reduction. What is the status of 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)

Catherine Connolly: The figure I mentioned was actually in Mr. Cody's briefing document. He referred to an additional 475 cases as a result of the change. What yield does Mr. Cody expect from that? It might be the wrong question to ask.

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)

Catherine Connolly: The worry for the ordinary person is the perception that the wealthier a person is, the more he or she will get away with it.

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