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Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Pearse Doherty: I am asking Mr. Cody to answer my question. Does he accept the fact that there has been interference with individuals in the Revenue Commissioners at the highest levels of public office, as found by the Moriarty tribunal?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Pearse Doherty: It was the position of the Revenue Commissioners that there was no political interference, up to the point when the Moriarty tribunal made the finding to the contrary. When did the Revenue Commissioners first become aware that the stateless company of which we are speaking existed? We know that there was a number of stateless Apple companies here, referred to as its "head office". When did...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Pearse Doherty: I did not ask Mr. Cody about the branch. I asked a specific question and I have only a little time. I know there are jurisdictions with low corporation tax but I am asking, specifically, when the Revenue Commissioners first became aware that the Apple companies operated on a stateless basis, meaning they were not tax resident in this jurisdiction or any other jurisdiction across the globe?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Pearse Doherty: When did the Revenue Commissioners first become aware that it was stateless? They are obviously aware of it today, as they were last week and last year. When was the earliest point at which the Revenue Commissioners knew the Apple companies were stateless?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Pearse Doherty: Of course there is.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Pearse Doherty: I will clarify what I mean by this. The Department of Finance gave an answer to a parliamentary question in which it said it first became aware of it only after the Apple hearings in 2013. I want to determine, before this committee today, whether that is the case with the Revenue Commissioners. The Finance Act 1999 amended section 882 of the Finance Act 1997, and stated that any companies...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Pearse Doherty: Please answer the question. When we became aware of it, as a result of the US Senate hearings, I challenged the Government to close down the loophole but it said it could not close it down, though it did so in a subsequent Finance Act. We had the ability, during all this period, to close this loophole down and if we had done so we would not have the Commission breathing down our necks over...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Pearse Doherty: Hang on a minute. I am seriously frustrated because I expected an answer so that I can move on to the next question. We change the law.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Pearse Doherty: The Senate clearly revealed that two or three companies were incorporated in Ireland which were stateless. We changed the law as soon as we knew about it, and rightly so. My suspicion is that the Revenue Commissioners knew about it a long time before that but did nothing about it. They did not tell us but turned a blind eye. We do not have access to the information as to where are the...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Pearse Doherty: Is that because Mr. Cody does not know or because he cannot?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Pearse Doherty: Can I press Mr. Cody on this? There is no taxpayer confidentiality in this. We now know as a matter of fact, since its incorporation in 1980, that they were stateless. That is a matter of fact. Nobody disputes that. The only question we are asking is when the Revenue Commissioners became aware of that.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Pearse Doherty: Can I rephrase the question? As soon as Mr. Cody became aware of a stateless company, did he inform the Department of Finance that there was a potential loophole here? Did the Revenue Commissioners?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Pearse Doherty: Mr. Cody is dodging the question. I asked, as soon as he became aware that they were stateless, did he inform Revenue and the Department of Finance?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Pearse Doherty: I find this very dissatisfying.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: EU State Aid Rules - Investigation into Preferential Tax Rulings: Minister for Finance and Office of the Revenue Commissioners (2 Feb 2017)

Pearse Doherty: If that is the case, we should have just written to him. These are basic questions.

Written Answers — Department of Health: Health Services Staff Remuneration (2 Feb 2017)

Pearse Doherty: 228. To ask the Minister for Health if his Department has factored the potential €700 million liability into its expenditure forecasts which is due to hospital consultants regarding historical pay issues, in view of the fact that the HSE withdrew its appeal against the award; the potential impact on fiscal space; and if he will make a statement on the matter. [4976/17]

Written Answers — Department of Health: Hospital Staff Recruitment (2 Feb 2017)

Pearse Doherty: 257. To ask the Minister for Health his plans to provide an additional full endocrinologist team at Letterkenny University Hospital to support patients with type 1 diabetes and to complement the work of existing service personnel; if he has considered the benefits which additional staffing may yield with regard to the provision of pump therapy and ensuring optimum diabetes control and better...

Written Answers — Department of Health: Hospital Waiting Lists (2 Feb 2017)

Pearse Doherty: 258. To ask the Minister for Health the waiting times at Letterkenny University Hospital for recall and review appointments for type 1 diabetes patients in a number of categories (details supplied); and if he will make a statement on the matter. [5074/17]

Written Answers — Department of Health: Hospital Staff Recruitment (2 Feb 2017)

Pearse Doherty: 259. To ask the Minister for Health the additional clinical nurse specialist posts in diabetes care for adults approved for recruitment at Letterkenny University Hospital; if the posts have yet been advertised; and if he will make a statement on the matter. [5075/17]

Written Answers — Department of Health: Hospital Staff Recruitment (2 Feb 2017)

Pearse Doherty: 260. To ask the Minister for Health his plans to recruit a second clinical nurse specialist in paediatric diabetes care at Letterkenny University Hospital; if his attention has been drawn to the benefits which such a post may yield in terms of improving proactive clinics and further minimising the risk of complications associated with the disease; and if he will make a statement on the...

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