Results 1,561-1,580 of 27,016 for speaker:Richard Boyd Barrett
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)
Richard Boyd Barrett: I have a query about the VAT treatment of holders of multiple taxi licences. It is a little uncertain, but there is concern among taxi drivers that there has been a change in the VAT treatment, which could result in drivers who hire taxi licences from those with multiple licences having to pay 23% more. That would be a huge hit for taxi drivers because it would mean having to earn 23% more...
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)
Richard Boyd Barrett: I would be very grateful if Mr. Cody could-----
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)
Richard Boyd Barrett: I understood from the taxi drivers that in their renting of these licences, there was previously no question that the holders of multiple licences were required to charge VAT on that, but now something may be happening.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)
Richard Boyd Barrett: Do, please.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)
Richard Boyd Barrett: The outcome would be favourable.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)
Richard Boyd Barrett: A 23% hit in costs would be significant. How could it be that it would not have been vatable? I know Mr. Cody has to look into the matter, so maybe he cannot answer that question, but he might revert to me. If necessary, could taxi representatives get a point of contact with Revenue?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)
Richard Boyd Barrett: Great.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)
Richard Boyd Barrett: Certainly to me, but it is up to the committee as to whether it wants the information as well.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)
Richard Boyd Barrett: On the issue of employment status, there is a division of labour to some extent between Revenue and the WRC. Sometimes, I find getting my head around that division of labour complicated. I was not aware of the Supreme Court ruling that Mr. Cody referenced. I apologise for being delayed in getting to this meeting. He stated that the ruling had clarified the matter to some degree, and that...
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)
Richard Boyd Barrett: Did Mr. Cody say that there would be a document to explain-----
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)
Richard Boyd Barrett: Is that what more or less used to be called the control test? There is a certain set of criteria whereby, if someone ticks these boxes, he or she is an employee.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)
Richard Boyd Barrett: Were they delivering all the time to the same company?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)
Richard Boyd Barrett: Decided they were employees.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)
Richard Boyd Barrett: From the point of view of someone who has been involved in advocating on behalf of workers who felt that they were bogusly self-employed in a number of industries, the ruling and criteria sound like a move that would be favourable to them. Does the worker have to assert his or her employment status in order to have it vindicated or are there simple objective criteria and, if someone fits...
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)
Richard Boyd Barrett: Is that arising out of the Supreme Court case?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)
Richard Boyd Barrett: A controversial issue in the film industry - Mr. Cody has probably followed this as well – is that of continuity of service and who the employer is. To what extent is that in Revenue’s remit, if at all? I wish to understand where the division lies. The producer companies are claiming a tax credit, making it relevant to Revenue, under section 481. They might set up ten, 15 or...
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)
Richard Boyd Barrett: Indeed it has. Does the claiming of the tax credit draw Revenue into it?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)
Richard Boyd Barrett: It is complicated stuff as Mr. Cody knows. They claimed the tax credit for the production of a film. That DAC at some point is wound up, but that film is still potentially generating revenue which should be taxed. What is being taxed if there is no longer any company? Are we getting the revenue? Is that being chased? This is also of interest to the actors and performers in terms of the...
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)
Richard Boyd Barrett: I get that. This is a separate question from the question on continuity of service and who the employer is. The intellectual property rights are assigned to the DAC, if I understand it correctly. The revenue that may result from the distribution and broadcast of that film all over the world possibly for years goes back to the owner of that intellectual property now. If the DAC no longer...
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)
Richard Boyd Barrett: Who has it? Do we know who has it?