Clare Daly
Ceist:53. Deputy Clare Daly asked the Minister for Finance if a dog breeding establishment (details supplied) is registered and in compliance with the Revenue Commissioners. [21743/18]
Amharc ar fhreagraThursday, 17 May 2018
Ceisteanna (53)
Freagraí scríofa
Section 9 of the Dog Breeding Establishments Act 2010 provides that each local authority must maintain a register of dog breeding establishments located in its area of responsibility. The Act also places an obligation on any person seeking to operate a dog breeding establishment to have the premises included on the register. However, Revenue does not have any role to play under the Dog Breeding Establishments Act and is not involved in inspecting relevant establishments to ensure compliance with that legislation.
As regards taxation, the profits of any dog breeding business are liable to tax irrespective of whether it is included on a register of dog breeding establishments or not. Revenue has confirmed that it examined a number of such establishments as part of its 2017 compliance programme, most of which were found to be tax compliant with enquiries still ongoing in a small number of cases.
Taxpayer confidentiality provisions contained in section 851A of the Taxes Consolidation Act 1997 precludes Revenue from providing any information in regard to the specific case mentioned in the Deputy’s Question.