Dáil Éireann Debate, Wednesday - 30 June 2021
84. Deputy Marian Harkin asked the Minister for Finance if the VRT enforcement officers follow the operational instructions contained in the Revenue Commissioners VRT enforcement manuals (details supplied); and if he will make a statement on the matter. [35228/21]
View answerI am advised that Revenue’s tax and duty manuals set out the rules, guidelines, procedures, and practices for different areas of activity. They are provided as guidance only and do not seek to provide professional advice or a definitive answer in every case. I am advised that Revenue’s VRT enforcement officers are expected to follow the operational instructions as set out in Revenue’s VRT Enforcement Manuals and apply them appropriately having regard to the facts and circumstances in each particular case.
