asked the Minister for Finance the value the Revenue Commissioners set on the trawler Le Ravil for VAT purposes; the rate of VAT applicable; and the amount that was paid.
Ceisteanna—Questions. Oral Answers. - Trawler Valuation.
39.
Information relating to importations by individuals is treated as confidential. Consequently it would not be proper to furnish the Deputy with the information sought. Imported trawlers are, however, liable to VAT at the rate of 6.75 per cent.
Can the Minister state where this information may be obtained?
It would be a matter for the individual importer or purchaser who is liable for the duty.
Surely there must be some kind of watch-dog to assess whether the proper VAT is paid?
The matter of the appropriate tax to be paid must be determined in each individual case. If a person paying tax is dissatisfied he has the ordinary right of appeal.
I should like to know how the public can find out what is paid. Surely the Revenue Commissioners, or whoever assesses the tax, are responsible to somebody? In every other business there is some kind of committee where such a matter could be queried. I hope the Minister is not trying to tell us there is no way of getting the information in this case.
Perhaps the Deputy does not appreciate that the confidentiality which the Revenue Commissioners are obliged to respect is a protection of the individual. It would be invidious if that protection were breached.
It does not appear to me that that answers the question——
As happened with all my predecessors, and I hope will happen with my successors, as long as I am Minister for Finance I will respect the right of an individual taxpayer to have his privacy respected. Any information given in this House or by the Revenue Commissioners which could show what was the tax liability of a particular person would be a breach of that confidentiality.
Question No. 40.
Is the Minister satisfied that the amount of VAT——
The confidentiality which the Revenue Commissioners preserve does not allow them to give individual information to the Minister for Finance.
The Chair has called the next question.