Dáil Éireann Debate, Tuesday - 20 June 2017
211. Deputy Éamon Ó Cuív asked the Minister for Finance when a decision will issue from the Revenue Commissioners on an application for relief (details supplied); and if he will make a statement on the matter. [26691/17]
Amharc ar fhreagraI am advised by Revenue that the application for relief referred to was first refused, by letter dated 19 May 2016, as the company was deemed not to be a qualifying new venture, as required under section 493(1)(d) of the Taxes Consolidation Act 1997. The trade existed as a sole trader prior to being incorporated as a company. This position was again notified to the company by letter dated 11 August 2016, by letter dated 28 December 2016 and again by letter dated 2 June 2017.
