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Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Kate O'Connell: With regard to the board, similar to Deputy MacSharry, I am uncomfortable with the fact that somebody on the board of a charitable organisation also sits on the board of the regulator. I was not aware of this until this meeting and I do not believe it is in any way appropriate. Is there any other example where the regulated are on the board of the regulator? It is concerning if it is a...

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Kate O'Connell: That is different. This is regulation.

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Kate O'Connell: It is totally different.

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Kate O'Connell: We have had many groups here but this is a regulator. It is a statutory role. I believe that even a family member or spouse on the board would be inappropriate. We need expertise on boards and retired people and people to come from other places but if somebody is actively sitting on the board of a charity and actively sitting on the board of the regulator that is supposed to be regulating...

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Kate O'Connell: How is the advancement of religion quantified? Who can tick that box? Does Scientology have charitable status? Does that religion have charitable status in Ireland?

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Kate O'Connell: In terms of religious entities getting charitable status in recent years, how many more religions are in the mix now as opposed to a few years ago? Is the Charities Regulator constantly getting applications or is it just every so often? How significant is this new religion stuff?

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Kate O'Connell: There is a push now to grab the world market and there is a lot of money to be made out of climate issues by some companies. How does the Charities Regulator assess what is on the right or wrong side? Whose skill set is that? It is a bit like the religion issue. It is subjective. If a company purports to be the greenest of them all, who assesses this? What is the level of expertise?...

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Kate O'Connell: This is the problem; we do not have governance over how much people are paid. We can all make no profit if we pay ourselves enough, as I have said here before. If the regulator does not have any remit in determining a standard for what people are paid, it is very easy for people to not make a profit if they pay themselves enough.

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Kate O'Connell: Before they have the money to feather their own nests.

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Kate O'Connell: Does the Competition and Consumer Protection Commission, CCPC, have any role in this area? Does the Charities Regulator interface with it? Let us take for example an Irish private hospital that provides counselling services. It pays its taxes and is not a charity, just a private hospital. The company I mentioned, which provides bogus counselling, is pulling people away from this...

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Kate O'Connell: Is there such an interface in respect of anything? Does the regulator have any dealings with the commission?

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Kate O'Connell: Mr. O'Halloran mentioned State-funded childcare. With regard to preschool children, the early childhood care and education, ECCE, scheme and so forth, do childcare providers operating under charitable status receive ECCE payments?

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Kate O'Connell: Must these have 100% State-funded ECCE payments with no private element?

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Kate O'Connell: Per child.

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Kate O'Connell: Sometimes it is a top-up.

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Kate O'Connell: Is the top-up income tax exempt?

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Kate O'Connell: I have to go to the House for a division, but perhaps I could submit a question afterwards. If it is, it is definitely an example of an uneven playing field if a private operator is operating the ECCE scheme and it is paying full tax on any income. If the operator has charitable status and is receiving ECCE payments or whatever it is called now - there is a new name for it-----

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Kate O'Connell: Yes.

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Kate O'Connell: Are they tax exempt on all the income they get in addition to the three hours of the ECCE scheme per child per day? It could be from 9 a.m. to 12 noon or whatever. If I put my child into the facility for three hours and I decide to pay for another six hours in the day in one of these State-funded charitable places versus a private operator, is one getting preferential tax treatment over another?

Public Accounts Committee: 2018 Financial Statements of the Charities Regulatory Authority (21 Nov 2019)

Kate O'Connell: I understand that, but it is important to know who is giving them charitable exemption. We will ask the Revenue Commissioners next week.

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