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Results 121-140 of 3,336 for speaker:Kate O'Connell

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)

Kate O'Connell: I am paraphrasing, but the Charities Regulator told me that it was not its job because the agency was not registered.

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)

Kate O'Connell: If it is purporting to be something it is not.

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)

Kate O'Connell: Perhaps my next point does not fall in Revenue's area, but I was concerned last week by some of the reasons for which someone could get charitable status, including the advancement of religion and the advancement of education. Deputy Burke spoke about historical allowances and tax credits. With a view to tidying up the system, has Revenue considered moving the goalposts in terms of what is...

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)

Kate O'Connell: Did it for Revenue.

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)

Kate O'Connell: Mr. Cody is saying it is the Charities Regulator's job to decide the parameters under which an organisation gets status.

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)

Kate O'Connell: I know 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)

Kate O'Connell: Am I correct that some childcare facilities have charitable status?

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)

Kate O'Connell: It applies to community crèches. I suppose it depends on the area of the country. Must all of the income stream of a community crèche come from the early childhood scheme? Is it all State money that is paid? A child aged between three and five may be on the early childhood care and education, ECCE, scheme for three hours in the morning. If the parents or guardians decide to pay...

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)

Kate O'Connell: Mr. Cody should read 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)

Kate O'Connell: That is essentially what I am getting at.

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)

Kate O'Connell: My question is as follows. Let us say I have a crèche and Deputy Aylward has a crèche next door. Deputy Aylward is operating a completely private crèche. Mine is a community crèche and I have tax exemption. In the mornings, I operate ECCE for the three hours but I also take cheques from parents for later in the day. Is the income over and above the State payments...

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)

Kate O'Connell: That could be used for salaries.

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)

Kate O'Connell: I know that. I am just saying-----

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)

Kate O'Connell: I understand 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)

Kate O'Connell: Could Deputy Aylward's private crèche apply for advancement of education as a reason to get tax exemption if he operates the Montessori method?

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)

Kate O'Connell: I do think it is-----

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)

Kate O'Connell: One never knows. I did not realise this was an issue. It is an issue if-----

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)

Kate O'Connell: Local government too.

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)

Kate O'Connell: It is important to highlight this issue. If there is charitable status for whatever reason in one childcare facility and another person up the road is operating a legitimate business and it is pretty much accepted that there is not that much margin in childcare - obviously big companies seem to be making a margin, but smaller providers-----

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)

Kate O'Connell: Yes absolutely, the Revenue Commissioners would be coming in too.

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