Dáil Éireann Debate, Thursday - 12 June 2014
77. Deputy Bernard J. Durkan asked the Minister for Finance if and when the appropriate subcontactors tax authorisation will issue in the case of the spouse of a person (details supplied) in County Kildare; and if he will make a statement on the matter. [25199/14]
View answerI am advised by the Revenue Commissioners that the spouse of the named individual is registered as a sub-contractor for Relevant Contracts Tax (RCT). Confirmation that the person qualifies for the zero rate of RCT was issued on 10 June 2014. This enables the receipt of payments from Principal contractors without deduction of RCT. I am also advised that correspondence submitted by the spouse of the named individual in relation to Registration for VAT on 29 May has been dealt with and the individual is re-registered for VAT with effect from 1 May 2014.
