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- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)
Rose Conway-Walsh: I thank Mr. Cody for being here. His statement is short but it has a lot of information about where we are and the risks ahead of us. The main matter that sticks out is that there seems to be substantially different profiles between the two groups, namely, those who have engaged and those who have not. On the face of it, it seems that larger companies with a larger quantum of debt...
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)
Mr. Niall Cody: The pandemic was a unique set of circumstances and it brought us into areas we are generally not involved in. I probably spent more time at meetings in the Department of Finance than normal. It started with the wage subsidy scheme. When the economic crash came in 2008, we issued press releases about people contacting us early and engaging with us. My colleague Gerry...
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)
Alice-Mary Higgins: I will come to my other questions. Regarding bogus self-employment, there was a Supreme Court judgment last October about the misclassification of workers. Will Revenue be engaging with businesses which engage in widespread misclassification for a sustained period to ensure that there are supports for workers who were affected or indeed that adverse effects have been mitigated? For...
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)
Mr. Niall Cody: The Senator covered a lot. On classification of employment, the Supreme Court decision in October 2023 was about the tax treatment of drivers for Karshan (Midlands) Limited. The Supreme Court decision was about the employment status for tax purposes. Despite what many people seem to think, Revenue took the case to determine that the drivers were employees. We were...
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Revenue Commissioners: Discussion (15 May 2024)
Pearse Doherty: I am sure Mr. Cody opens the purse strings and all the rest. I saw a video on TikTok in the past couple of days on how to get money out of a company. Any company director will know about the problem of having money locked in a company that is going well. Under Irish tax law, somebody earning €18,000 does not pay income tax and they may pay USC. The point was made that, instead of...