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Tuesday, 17 Apr 2018

Written Answers Nos. 264-280

Banking Sector

Ceisteanna (264)

Pearse Doherty

Ceist:

264. Deputy Pearse Doherty asked the Minister for Finance if a bank (details supplied) received legal advice or technical assistance in the development of its split mortgage product; if so, the details of the advisers and fees paid; and if he will make a statement on the matter. [16119/18]

Amharc ar fhreagra

Freagraí scríofa

Officials in the Department of Finance referred the Deputy’s question to PTSB and received the following response in this regard:

“Permanent TSB has a requirement for legal/technical support and advice on an on-going basis across different parts of its business. It manages some of this requirement through its in-house capabilities, as well as engaging external legal and technical advice where necessary. Except where required by law or regulation, and in line with how it manages its relationships with its other third-party advisors, the bank does not disclose the identity of such firms or individuals engaged to work with the bank on specific issues or the terms of such work as this information is deemed commercially sensitive.”

Banking Sector

Ceisteanna (265)

Pearse Doherty

Ceist:

265. Deputy Pearse Doherty asked the Minister for Finance if a bank (details supplied) received legal advice or technical assistance in the development of its split mortgage product; if so, the details of the advisers and fees paid; and if he will make a statement on the matter. [16120/18]

Amharc ar fhreagra

Freagraí scríofa

I have received the following response from AIB.

"The Split Mortgage solution was built in response to the Keane report by all banks across the industry in 2012. It was delivered by the Mortgage Arrears Resolution Strategy (MARS) Programme with regular engagement between AIB and the CBI on the split mortgage design and delivery.

The MARS programme engaged the direct support of both PwC and Accenture in the delivery of AIB’s advanced forbearance solutions and associated operational processes. Internal legal and compliance stakeholders were a key aspect of the overall programme and split solution delivery.

For commercial confidentiality reasons AIB does not publicly disclose the details of contracts with individual external service providers. The bank manages these fees within its commercial business requirements and operating costs."

Mortgage Insurance

Ceisteanna (266)

Michael McGrath

Ceist:

266. Deputy Michael McGrath asked the Minister for Finance the number of life loans and life mortgages in respect of residential properties in issuance here; the amount owed on these loans; if such loans are still being marketed by banks; if he is satisfied that customers are being made fully aware of the risk associated with a life loan; and if he will make a statement on the matter. [16157/18]

Amharc ar fhreagra

Freagraí scríofa

I have been advised by the Central Bank that it does not publish figures on lifetime loans. These are niche products, usually provided to those aged 60 or older.  The Consumer Protection Code 2012 defines ‘lifetime mortgage’ as - “a loan secured on a borrower’s home where: 

a) interest payments are rolled up on top of the capital throughout the term of the loan; 

b) the loan is repaid from the proceeds of the sale of the property; and 

c) the borrower retains ownership of their home whilst living in it; “

Currently the Central Bank is not aware of any banks marketing lifetime mortgages. 

On the issue more generally, as part of the Central Banks ongoing supervisory work, the bank carried out some work in respect of ‘Lifetime’ loans in 2016.  Based on information from lenders (which represented the majority of the market at the time), there were loans of approximately €640 million to approximately 5,000 customers outstanding.

If a regulated entity wishes to engage in the provision of lifetime mortgages, the Central Bank requires that transparency is provided to the borrower at the outset and borrowers must be treated in accordance with the Central Bank’s Consumer Protection Code 2012 (the Code). The Code requires that prior to offering, recommending, arranging or providing a lifetime mortgage to a consumer, a regulated entity must inform the consumer of the consequences of purchasing a lifetime mortgage and provide information on;

- the circumstances in which the loan will have to be repaid

- details of the interest rate that will be charged

- an explanation of the impact of the rolling up of the interest over the duration of the loan

- an indication of the amount required to repay the loan at maturity

- the effect on the existing mortgage, if any; and

- an indication of the likely early redemption costs which would be incurred if the loan was redeemed on the third and fifth anniversary of the loan at five yearly intervals thereafter.

The Consumer Protection Code 2012 also requires, at least annually, the provision of a statement of account including the opening balance, all transactions, all interest charged, all charges, the outstanding balance and details of the interest rate(s) applied to the account during the period covered by the statement.

Banking Sector

Ceisteanna (267)

Pearse Doherty

Ceist:

267. Deputy Pearse Doherty asked the Minister for Finance if he or his Department has analysed the costs and benefits of the move of a bank (details supplied) to new premises in Dublin city centre and Leopardstown; and if he will make a statement on the matter. [16204/18]

Amharc ar fhreagra

Freagraí scríofa

As the Deputy is aware, the relationship between the Minister for Finance and AIB is governed by a relationship framework agreement, which can be found on my Department's website. In accordance with the relationship framework, the Minister for Finance has no direct function in commercial decisions made by the bank and these decisions are the responsibility of the board and management of the institution.

AIB have provided the following information:

"AIB’s property strategy is centred around investing in modern collaborative workspaces for employees and buildings focused on purpose. The new building in Central Park will be the focus for new customer products, digital channels and customer innovation from summer 2018. And by mid 2019, Molesworth Street in Dublin City Centre will become the Bank’s new Corporate Office and also the centre for Corporate & Private Banking. As part of this strategy the bank undertakes an ongoing review of future property needs."

Insurance Industry

Ceisteanna (268)

Charlie McConalogue

Ceist:

268. Deputy Charlie McConalogue asked the Minister for Finance the actions he is taking to address the situation whereby some insurance companies are refusing to insure vehicles over ten years old with a valid NCT certificate or charging high premiums in cases in which insurance is being provided; and if he will make a statement on the matter. [16287/18]

Amharc ar fhreagra

Freagraí scríofa

I am aware of the concerns raised by the Deputy.  However as Minister for Finance, my role is limited to the development of the legal framework governing financial regulation.  What this means is that neither I, nor the Central Bank of Ireland, can interfere in the provision or pricing of insurance products, as these matters are of a commercial nature, and are determined by insurance companies based on an assessment of the risks they are willing to accept.  This position is reinforced by the EU framework for insurance which expressly prohibits Member States from adopting rules which require insurance companies to obtain prior approval of the pricing or terms and conditions of insurance products.  Consequently, I am not in a position to direct insurance companies as to the pricing level or terms and conditions that they should apply in respect of particular categories of drivers or vehicles. 

Notwithstanding the above, however my officials have been engaging with Insurance Ireland in relation to the availability and cost of insurance for older cars. 

The general response has been that while insurers will require that a car has a valid NCT in order to be covered, this is one amongst a number of factors they will consider. In making their individual decisions on whether to offer cover and what terms to apply, they will also use a combination of other rating factors, which include the age of the vehicle, as well as the type of vehicle, the age of the driver, the relevant claims record and driving experience, the number of drivers, how the car is used, etc.  My understanding is that insurer’s do not all use the same combination of rating factors, and as a result prices and availability of cover varies across the market.  In addition, insurance companies will price in accordance with their own past claims experience, meaning that in relation to the age of a vehicle and the availability of cover, different insurance companies will use different age thresholds.

It should be noted that my Department will continue to engage with Insurance Ireland on this matter.

Finally, if a consumer is unable to secure a quotation on the open market, he or she may be in a position to avail of the Declined Cases Agreement (DCA) process.  Under the terms of the DCA, the insurance market will not refuse to provide insurance to an individual seeking insurance if the person has approached at least three insurers and has not been able to obtain cover from them.  In this regard, there are further details available on the Insurance Ireland website while Insurance Ireland also operates a free Insurance Information Service for those who have queries, complaints or difficulties in relation to obtaining insurance.  The relevant contact details are: feedback@insuranceireland.eu  or declined@insuranceireland.eu or 01-6761914.

Tax Data

Ceisteanna (269, 270)

Michael McGrath

Ceist:

269. Deputy Michael McGrath asked the Minister for Finance the amount of corporation tax collected for each of the years 2014 to 2017 from companies in respect of the close company surcharge applying to net of tax rental income not distributed; the cost of reducing this rate; and if he will make a statement on the matter. [16303/18]

Amharc ar fhreagra

Michael McGrath

Ceist:

270. Deputy Michael McGrath asked the Minister for Finance the amount of corporation tax collected for each of the years 2014 to 2017 from Irish resident companies in respect of the 25% rate applying to net rental income; the cost of each 1% reduction in this rate; and if he will make a statement on the matter. [16304/18]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 269 and 270 together.

The close company surcharge is charged on undistributed investment and estate income of companies. I am advised by Revenue that the available information is the amount of Corporation Tax liability associated with the close company surcharge 2014 to 2016 (the latest year available) and is as shown in the following table.  It is not possible to separately identify the liability associated with rental income only.

Tax Year

Close Company Surcharge €m

2014

20.7

2015

21.4

2016 (Provisional)

22.0

The 25% rate of corporation tax is charged on certain profits of companies including, but not limited to, rental income. The 25% rate applies to non-trading income including income chargeable under Case III (e.g. discounts, interest, foreign income), Case IV (miscellaneous income) and Case V (rental income from land & buildings in the State) of Schedule D. Also included at this rate is income from activities which consist of working minerals, petroleum activities and dealing in or developing land, other than profits from construction operations (section 21A TCA).

I am informed by Revenue that, as rental income is aggregated with other incomes for the purposes of Corporation Tax calculations, it is not possible to separately identify the Corporation Tax collected from rental income alone. For this reason the cost of a 1 per cent reduction in the 25 per cent rate applying to rental income alone cannot be provided.

Tax Code

Ceisteanna (271)

Michael McGrath

Ceist:

271. Deputy Michael McGrath asked the Minister for Finance if the options set out in the report of the working group on the tax and fiscal treatment of rental accommodation providers dated September 2017 have been considered; his views on the short-term, medium-term and long-term options; and if he will make a statement on the matter. [16305/18]

Amharc ar fhreagra

Freagraí scríofa

The Report of the Working Group on the Tax and Fiscal Treatment of Landlords was submitted to me for consideration in September 2017, in advance of its publication on Budget Day, 10 October 2017. I examined the ten policy options that were put forward in the report in the context of the limited tax expenditure resources that were available to me for Budget 2018.  As the Deputy mentions, the report put forward options for further consideration, rather than recommendations, and any further consideration would require the participation of several Departments and organisations, including my own Department.

The ten options are split into short, medium and long-term options. Five potential short-term options were identified as measures which could potentially be implemented within 18 months, i.e. within Budgets 2018 and 2019. I introduced one of these options in Budget 2018 - deductibility for pre-letting expenditure for previously vacant properties. This measure applies to residential premises which have been vacant for at least 12 months and which are then let after the date of the passing of the Finance Act 2017, i.e. after 25 December 2017. The expenditure is allowed as a deduction against rental income from that premises. It applies to expenses that would be allowable if they had been incurred while the property was let, such as the cost of repairs, insurance, maintenance and management of the property.  Certain limitations are in place regarding this measure, for example the expenditure must have been incurred in the 12 months before the premises is let as a residential premises.  The total deduction allowed is capped at €5,000 per vacant premises and the deduction will be clawed-back if the property ceases to be let as a residential premises within four years of the first letting. I prioritised this option as it was specifically designed to encourage an overall increase in housing supply by bringing currently vacant property back into residential use.

Another short-term option was to improve the collection and sharing of data on the rental accommodation sector.  A significant issue that hampered the progress of the Working Group was a lack of robust data on various elements of the housing market, due to the differing metrics used by the various agencies. The Housing Analytics Group, chaired by the Department of Housing, Planning and Local Government, is currently active and a number of Departments and agencies are involved in its work, including the Residential Tenancies Board, the Central Statistics Office (CSO), Revenue and the Department of Finance. The guiding principle for the Group is that housing policy requires the best evidence available to inform analysis, forecasts and decisions. The Group’s initial focus is to review the various sources of housing and housing related data collected nationally. Once gaps or deficiencies have been identified the Group will make recommendations for improvement.

A further short-term option was to increase the mortgage interest deduction available to landlords.  In this context it should be noted that in Budget 2017, a phased unwinding of the restriction on interest deductibility over five years for all residential landlords was provided for. The second step, an increase from 80% to 85% deductibility, took effect from 1 January 2018.  It was decided not to further accelerate this deduction in Budget 2018 as to do so would have undermined the social housing tenancies incentive introduced in Finance Act 2015, which allows 100% mortgage interest deductibility where a landlord commits to let their property to social housing tenants for a minimum of 3 years. As of June 2017, the total number of tenancies registered for the scheme was 2,277.

Another short-term option identified by the Group was to consider introducing Local Property Tax (LPT) deductibility for landlords with an estimated cost of €28 million in a full year. In view of this cost, and the recommendation of Dr. Thornhill, in his 2015 review of the LPT, which recommended that a deduction should not be allowed because the concept of the LPT is linked to the amenity value of residential property which is of benefit to the tenant in addition to the landlord, I do not believe it is appropriate to allow a deduction for LPT at this time.

Five of the options put forward in the report were medium-term and long-term options. Medium-term options are measures which work with the current tax system but might take longer to develop and implement, and as such would require a longer lead-in period. The long-term options look at the potential for more fundamental changes to the tax system, and so would require significantly greater resource commitments to progress.  Consideration of these options will continue within the relevant time frames.

As the Deputy will be aware, taxation is only one of the policy levers available to the Government through which to boost rental and overall housing supply and that, in line with the Tax Expenditure Guidelines, consideration of whether a tax measure is the most appropriate policy tool for a given purpose would be required. Ireland’s past experience with tax incentives in the housing sector strongly suggests the need for a cautionary stance when considering intervention in the rental sector. There are many competing priorities which must be considered when deciding which policy measures to introduce and the rental sector is just one of many other sectors that may require assistance and intervention.

Departmental Staff Data

Ceisteanna (272)

Éamon Ó Cuív

Ceist:

272. Deputy Éamon Ó Cuív asked the Minister for Finance the number of clerical officers and clerical assistants in his Department on temporary contracts by years of service; if these officers will be offered permanent positions in the Civil Service when they have served a fixed period of time; and if he will make a statement on the matter. [16430/18]

Amharc ar fhreagra

Freagraí scríofa

I wish to inform the Deputy that under a restructuring agreement in 1997 the Clerical Assistant Grade was abolished.

The Department of Finance currently has one Clerical Officer on a temporary contract since February, 2018. This assignment is for a specific period of time and it is not anticipated that the officer's contract will be extended as the work of the Unit is being transferred to the National Shared Services Office later this year.

Tax Reliefs Data

Ceisteanna (273, 274, 275, 276)

Michael McGrath

Ceist:

273. Deputy Michael McGrath asked the Minister for Finance the annual cost of tax relief provided to employers for employer contributions to pension schemes based on the most recent data available between occupational pension schemes, PRSAs, RACs and certain overseas plans in tabular form; and if he will make a statement on the matter. [16594/18]

Amharc ar fhreagra

Michael McGrath

Ceist:

274. Deputy Michael McGrath asked the Minister for Finance the annual cost of tax relief provided to employees for employee contributions to pension schemes based on the most recent data available between occupational pension schemes, PRSAs, RACs and certain overseas plans in tabular form; and if he will make a statement on the matter. [16595/18]

Amharc ar fhreagra

Michael McGrath

Ceist:

275. Deputy Michael McGrath asked the Minister for Finance the annual cost of benefit-in-kind relief on employer contributions to pension schemes based on the most recent data available between occupational pension schemes, PRSAs, RACs and certain overseas plans in tabular form; and if he will make a statement on the matter. [16596/18]

Amharc ar fhreagra

Michael McGrath

Ceist:

276. Deputy Michael McGrath asked the Minister for Finance the annual cost of tax relief provided to employees for employer contributions to PRSAs and other related accounts based on the most recent data available between occupational pension schemes, PRSAs, RACs and certain overseas plans in tabular form; and if he will make a statement on the matter. [16597/18]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 273 to 276, inclusive, together.

I am advised by Revenue that the following table outlines the relevant costs for the year of 2015.

 

Cost of Tax Expenditures

2015 (€m)

2015 (Numbers)

PQ/16594

Employers' Contributions To Approved Superannuation Schemes (4)

147

342,100

PQ/16595

Employees' Contributions To Approved Superannuation Schemes (4)

580.6

618,900

PQ/16596

Exemption of employers' contributions from employee BIK (4)

559

342,100

PQ/16597

Pension Contribution (Retirement Annuity and PRSA)

215

96,200

‘Employers' Contributions To Approved Superannuation Schemes (4)’, ‘Employees' Contributions To Approved Superannuation Schemes (4)’, ‘Exemption of employers' contributions from employee BIK (4)’ relate to occupational pensions only, which are administered by the employer and declared to Revenue on the employer returns.  

‘Pension Contribution (Retirement Annuity and PRSA)’ consists of Retirement Annuity (RAC) and PRSA for the portion taken from the employer returns, while the portion of this which is taken from employee returns is Retirement Annuity, PRSA and QOPP (Qualifying Overseas Pension Plans).

This information is included in the Revenue publication ‘Costs of Tax Expenditures (credits, allowances and reliefs)’ at https://www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/costs-expenditures.aspx. This publication contains data for 2015, the latest year for which data are currently available, data from returns for 2016 are currently being processed.

Pension Provisions

Ceisteanna (277)

Michael McGrath

Ceist:

277. Deputy Michael McGrath asked the Minister for Finance if his Department has developed a costed proposal for a SSIA type scheme for pension contributions whereby the State will join the individual by contributing money directly to a pension scheme; if so, the estimated cost of such a proposal; and if he will make a statement on the matter. [16598/18]

Amharc ar fhreagra

Freagraí scríofa

In February of this year, the Department of Employment Affairs and Social Protection (DEASP) published a Roadmap for Pensions Reform 2018-2023, following Government approval.

The Roadmap sets out a number of pension reform actions under 6 Strands. Strand 2 proposes the introduction of an automatic enrolment retirement savings system to help individuals accumulate sufficient wealth to sustain personal living standards in retirement.  To facilitate the design and development of this automatic enrolment system, the Roadmap commits to publishing a 'strawman' automatic enrolment system. This document is intended as a basis for public consultation. The Roadmap further provides that the design of auto-enrolment will be finalised by the end of the first quarter next year.

Under Strand 3, the Roadmap also allocates a range of tasks to the Interdepartmental Pensions Reform & Taxation Group (IDPRTG) chaired by my Department. Action 3.13 requires the Group to:

"Review the cost of funded supplementary pensions to the Exchequer. To inform decisions relating to financial incentives for retirement savings and underpin the development of the automatic enrolment system (see Strand 2), this will include an assessment of the economic and social benefits delivered and an evaluation of equity in the distribution of tax expenditure on pensions".

My Department along with other stakeholders will work towards finalising the design of auto-enrolment and to completing the tasks allocated to the IDPRTG.

As the Roadmap envisages, the design of auto-enrolment is due to be finalised by end of the first quarter next year and to date no comprehensive assessment of the potential costs to the Exchequer of implementing an 'SSIA type' scheme has been carried out by my Department. Such an assessment, based on the relevant Revenue data, will form part of the design phase of the auto-enrolment system. Work is now commencing on complying with the requirements of the Roadmap for Pensions Reform 2018-2023 including assessing and costing suitable incentives to accompany the introduction of auto-enrolment.

Insurance Costs

Ceisteanna (278)

Pearse Doherty

Ceist:

278. Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to the financial strain being placed on community, voluntary and charitable organisations and groups in meeting the costs of insurance; if his attention has been further drawn to the concerns raised by a number of Men's Sheds which are facing potential closure due to increases in insurance premiums for policy renewals; the work his Department is undertaking to examine this issue more closely; and if he will make a statement on the matter. [16720/18]

Amharc ar fhreagra

Freagraí scríofa

I am aware of the concerns raised by the Deputy in relation to the financial strain which the cost of insurance may place on community, voluntary and charitable organisations such as men’s sheds.  As Minister for Finance, I am responsible for the development of the legal framework governing financial regulation.  Neither I nor the Central Bank of Ireland can interfere in the provision or pricing of insurance products, as these matters are of a commercial nature, and are determined by insurance companies based on an assessment of the risks they are willing to accept.  This position is reinforced by the EU framework for insurance which expressly prohibits Member States from adopting rules which require insurance companies to obtain prior approval of the pricing or terms and conditions of insurance products.  Consequently, I am not in a position to direct insurance companies as to the pricing level or terms or conditions that they should apply in respect of particular categories of policyholders.

However, what was recognised with the establishment of the Cost of Insurance Working Group was that the environment within which insurers conduct their business can be better shaped in order to make the Irish insurance market a more competitive one and also make it more attractive for new entrants. In this regard, the initial focus of the Working Group was the issue of rising motor insurance premiums and the Report on the Cost of Motor Insurance was published in January 2017.  The second phase of the Cost of Insurance Working Group under the Chairmanship of the Minister of State for Financial Services and Insurance, Michael D’Arcy TD, recently concluded its report in relation to employer liability and public liability insurance.  This Report acknowledges that many of the difficulties being faced by business are also impacting community groups such as men’s sheds.

The Working Group’s Report makes 15 recommendations with 29 associated actions to be carried out. The recommendations and actions are detailed in an action plan contained in the report with agreed timelines for implementation.  The recommendations, covering three main themes, include actions to:

- Increase Transparency: enhance levels of transparency and improve data sharing and collection processes;

- Review the level of damages in personal injury cases: request that the Law Reform Commission undertake a detailed analysis of the possibility of developing constitutionally sound legislation to delimit or cap the amounts of damages which a court may award in respect of some or all categories of personal injuries; and

- Improve the personal injuries litigation framework: through a number of measures, namely:

(a)   ensuring potential defendants are notified in sufficient time that an incident has occurred in relation to which a claim is going to be made against their policy;

(b)   tackling fraudulent or exaggerated claims; and

(c)    ensuring suitable training and information supports are available to the judiciary to assist in the fair and consistent assessment and awarding of damages in personal injury cases.

The primary focus of these reports was to examine the cost of insurance for motorists and for businesses in particular.  Having said that, it is envisaged that the implementation of all the recommendations from the two Reports cumulatively, with the appropriate levels of commitment and cooperation from all relevant stakeholders, will also beneficially impact community, voluntary and charitable organisations. The objective of delivering fairer premiums for consumers and businesses, including those in the community and voluntary sector remains the desired policy goal.

Tax Rebates

Ceisteanna (279)

Bernard Durkan

Ceist:

279. Deputy Bernard J. Durkan asked the Minister for Finance if a refund of income tax is due in the case of a person (details supplied); and if he will make a statement on the matter. [16749/18]

Amharc ar fhreagra

Freagraí scríofa

I am advised by Revenue that the person in question is a PAYE taxpayer who to date has not requested a review of their tax situation.

If the person wishes to initiate a review of their tax liability, they can either request an End of Year Statement (P21) or complete a Form 12. The quickest and easiest way to have a review completed is via ‘PAYE Services’ in ‘myAccount’ on the Revenue website www.revenue.ie.

All review requests must be made no later than four years after the end of the tax year to which the claim relates. The person may currently request a review for the tax years 2014 to 2017 inclusive.

Tax Compliance

Ceisteanna (280)

Thomas Byrne

Ceist:

280. Deputy Thomas Byrne asked the Minister for Finance his views on whether there are problems with tax compliance in the farm contracting sector; and his further views on whether compliant contractors are at a disadvantage. [16759/18]

Amharc ar fhreagra

Freagraí scríofa

The Deputy will be aware that tax compliance rates in Ireland are consistently high with the vast majority of taxpayers and businesses meeting their payment and returns filing obligations on a timely basis. However any non-compliance, by even a minority of individuals or sectors, deprives the Exchequer of much needed funds and puts compliant businesses at a competitive disadvantage. 

For these reasons, Revenue is very focused on ensuring all taxpayers and businesses, including those in the farm contracting sector, complete their tax requirements in full and on time. To ensure the continued integrity of the tax system, Revenue uses a very comprehensive range of taxpayer and third party information, data analytics and intelligence to identify tax risk and non-compliance across all sectors, including the farming and agricultural contracting sectors. 

Once identified, Revenue’s response to non-compliance is driven by the level of risk involved and can include various intervention types such as routine assurance checks, audit or investigation with a view to prosecution in the most serious cases. Revenue may also opt to carry out sectoral based intervention projects depending on the type and prevalence of the identified risk. In under-payment situations, Revenue will always seek to collect interest and penalties in addition to the outstanding tax.   

Revenue has assured me that the farm contracting sector is subjected to the same risk-based scrutiny as every other sector of the economy and is liable to the same level of sanction where non-compliance is discovered. Also, compliant agricultural contractors can play a vital part in assuring a level playing field in the sector by providing Revenue (including anonymously) with any information they may have in regard to persons engaged in non-compliant practices. This can be done either by using Revenue’s online tax evasion reporting form or by way of a letter to the local Revenue office. 

Finally, if the Deputy has any specific information relating to non-compliance in the farm contracting sector I would urge him to immediately provide the details to Revenue.

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