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Public Accounts Committee: Appropriation Accounts 2022
Vote 9 - Office of the Revenue Commissioners
Account of the Receipt of the Revenue of the State collected by the Revenue Commissioners 2022
Report on the Accounts of the Public Services 2022
Chapter 20 - Assessment and Collection of Local Property Tax
Chapter 21 - Revenues Tax Debt Warehousing Scheme
Chapter 22 - Corporation Tax Losses
(25 Jan 2024)

Catherine Murphy: What I am trying to get at is a very small number of people who, on the face of it, would have lost everything in the crash and who then, suddenly, are quite wealthy again and how that happened. It is that kind of category of person that I am----- Our interest is in whether there are tax implications. Often there are and sometimes there are not.

Public Accounts Committee: Appropriation Accounts 2022
Vote 9 - Office of the Revenue Commissioners
Account of the Receipt of the Revenue of the State collected by the Revenue Commissioners 2022
Report on the Accounts of the Public Services 2022
Chapter 20 - Assessment and Collection of Local Property Tax
Chapter 21 - Revenues Tax Debt Warehousing Scheme
Chapter 22 - Corporation Tax Losses
(25 Jan 2024)

Catherine Murphy: I was completely confident online. The system is so user-friendly and is incredibly easy to use. I have helped a few people out with getting online. I have used the system myself and have got to say it is a genuine example of a really good automated system that is user-friendly. I take the point that the Chair has made on people who are not comfortable with technology. It may be that...

Public Accounts Committee: Appropriation Accounts 2022
Vote 9 - Office of the Revenue Commissioners
Account of the Receipt of the Revenue of the State collected by the Revenue Commissioners 2022
Report on the Accounts of the Public Services 2022
Chapter 20 - Assessment and Collection of Local Property Tax
Chapter 21 - Revenues Tax Debt Warehousing Scheme
Chapter 22 - Corporation Tax Losses
(25 Jan 2024)

Catherine Murphy: All the information is available. It is really only a question of double-checking that what is on the screen is right and clicking a box. Uploading medical receipts is really user-friendly and easy. It is encouraging people. Very often, people are a little concerned because they might end up with a tax bill rather than a refund, but the system really works and should be complimented. ...

Public Accounts Committee: Appropriation Accounts 2022
Vote 9 - Office of the Revenue Commissioners
Account of the Receipt of the Revenue of the State collected by the Revenue Commissioners 2022
Report on the Accounts of the Public Services 2022
Chapter 20 - Assessment and Collection of Local Property Tax
Chapter 21 - Revenues Tax Debt Warehousing Scheme
Chapter 22 - Corporation Tax Losses
(25 Jan 2024)

Catherine Murphy: So it is well worth having the unit.

Public Accounts Committee: Appropriation Accounts 2022
Vote 9 - Office of the Revenue Commissioners
Account of the Receipt of the Revenue of the State collected by the Revenue Commissioners 2022
Report on the Accounts of the Public Services 2022
Chapter 20 - Assessment and Collection of Local Property Tax
Chapter 21 - Revenues Tax Debt Warehousing Scheme
Chapter 22 - Corporation Tax Losses
(25 Jan 2024)

Catherine Murphy: When someone is writing an article, it is required that it be substantial enough, and that is-----

Public Accounts Committee: Appropriation Accounts 2022
Vote 9 - Office of the Revenue Commissioners
Account of the Receipt of the Revenue of the State collected by the Revenue Commissioners 2022
Report on the Accounts of the Public Services 2022
Chapter 20 - Assessment and Collection of Local Property Tax
Chapter 21 - Revenues Tax Debt Warehousing Scheme
Chapter 22 - Corporation Tax Losses
(25 Jan 2024)

Catherine Murphy: I will return to a point Mr. Cody made about the increase in work with regard to customs. The land bridge is pretty much the real issue. Some of that would have gone through customs in the UK and now we are seeing a larger volume by virtue of the fact that the land bridge is being avoided because of Brexit. Mr. Cody talked about the increase in the number of customs officials. Does he...

Public Accounts Committee: Appropriation Accounts 2022
Vote 9 - Office of the Revenue Commissioners
Account of the Receipt of the Revenue of the State collected by the Revenue Commissioners 2022
Report on the Accounts of the Public Services 2022
Chapter 20 - Assessment and Collection of Local Property Tax
Chapter 21 - Revenues Tax Debt Warehousing Scheme
Chapter 22 - Corporation Tax Losses
(25 Jan 2024)

Catherine Murphy: But there is more than a doubling in terms of-----

Public Accounts Committee: Appropriation Accounts 2022
Vote 9 - Office of the Revenue Commissioners
Account of the Receipt of the Revenue of the State collected by the Revenue Commissioners 2022
Report on the Accounts of the Public Services 2022
Chapter 20 - Assessment and Collection of Local Property Tax
Chapter 21 - Revenues Tax Debt Warehousing Scheme
Chapter 22 - Corporation Tax Losses
(25 Jan 2024)

Catherine Murphy: Are there asks that still have to be delivered on? I am sure there are.

Public Accounts Committee: Appropriation Accounts 2022
Vote 9 - Office of the Revenue Commissioners
Account of the Receipt of the Revenue of the State collected by the Revenue Commissioners 2022
Report on the Accounts of the Public Services 2022
Chapter 20 - Assessment and Collection of Local Property Tax
Chapter 21 - Revenues Tax Debt Warehousing Scheme
Chapter 22 - Corporation Tax Losses
(25 Jan 2024)

Catherine Murphy: Expertise.

Public Accounts Committee: Appropriation Accounts 2022
Vote 9 - Office of the Revenue Commissioners
Account of the Receipt of the Revenue of the State collected by the Revenue Commissioners 2022
Report on the Accounts of the Public Services 2022
Chapter 20 - Assessment and Collection of Local Property Tax
Chapter 21 - Revenues Tax Debt Warehousing Scheme
Chapter 22 - Corporation Tax Losses
(25 Jan 2024)

Catherine Murphy: Finally, there was an article in the Irish Daily Mail a couple of weeks ago about VRT. One of the issues was that in November 2021, the TAC ruling against Revenue confirmed that, in some cases, officers had been applying the wrong test to establish if someone was resident in Ireland. My question comes up in that article as well. How many cases are being looked at? Has a liability been...

Public Accounts Committee: Appropriation Accounts 2022
Vote 9 - Office of the Revenue Commissioners
Account of the Receipt of the Revenue of the State collected by the Revenue Commissioners 2022
Report on the Accounts of the Public Services 2022
Chapter 20 - Assessment and Collection of Local Property Tax
Chapter 21 - Revenues Tax Debt Warehousing Scheme
Chapter 22 - Corporation Tax Losses
(25 Jan 2024)

Catherine Murphy: Were they three individuals?

Public Accounts Committee: Business of Committee (25 Jan 2024)

Catherine Murphy: Yes. Was the severance arrangement of €115,000 out of line with general standards? Is that why the Comptroller and Auditor General has drawn attention to it?

Public Accounts Committee: Business of Committee (25 Jan 2024)

Catherine Murphy: Okay. What about Dublin City University?

Public Accounts Committee: Business of Committee (25 Jan 2024)

Catherine Murphy: I wrote to the committee regarding RTÉ on 9 December 2022. The Chair might remember I looked for the business case at that stage. That was in real time. Many of the things we had concerns about at that stage are contained in the report. The lack of somebody with overall financial responsibility is quite incredible. I will go through it in some detail. Certainly we can see there are...

Public Accounts Committee: Business of Committee (25 Jan 2024)

Catherine Murphy: That is precisely what I was saying.

Public Accounts Committee: Business of Committee (25 Jan 2024)

Catherine Murphy: Before we move on I want to discuss No. R2283 from the Advertising Standards Authority of Ireland.

Public Accounts Committee: Business of Committee (25 Jan 2024)

Catherine Murphy: I just want to say that it proves it was of value for us to make the complaint because it will change the rules. This will be as a consequence of us referring the issue. It was worthwhile.

Public Accounts Committee: Business of Committee (25 Jan 2024)

Catherine Murphy: Only to say that it just shows that it was worthwhile to take it up with the ASAI.

Public Accounts Committee: Business of Committee (25 Jan 2024)

Catherine Murphy: Have we discussed No. 2314?

Public Accounts Committee: Business of Committee (25 Jan 2024)

Catherine Murphy: The net issue being raised is one I know very well. It is not about the people who are living in the house. The issue is being raised more generally on the type of oversight that happens with regard to property providers. We sent a letter in July last year stating we would write to the Department of children and integration. Have we had any reply from that Department on this issue? I...

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