Dáil Éireann Debate, Wednesday - 5 March 2025
52. Deputy Michael Healy-Rae asked the Minister for Finance if VAT obligations for drivers of a company (details supplied) should commence from August 2024; and if he will make a statement on the matter. [10107/25]
Amharc ar fhreagra53. Deputy Michael Healy-Rae asked the Minister for Finance if the VAT obligations of a company (details supplied) have been paid to the Revenue Commissioners from 2015; if not how the company was able to renew its dispatch licence in Ireland given it is a requirement to be tax compliant on every renewal; and if he will make a statement on the matter. [10108/25]
Amharc ar fhreagraI propose to take Questions Nos. 52 and 53 together.
The Deputy will appreciate that Revenue is bound by the confidentiality provisions in Section 851A of the Taxes Consolidation Act from commenting on the taxation position of specific taxpayers.
Revenue operates a self-assessment system for VAT and therefore the application of VAT on services is primarily a matter for the company or person providing those services. Revenue provides guidance in relation to the issue of VAT on services on its website www.revenue.ie and in the form of various Tax and Duty manuals. Revenue will also provide specific advice or guidance to taxpayers that seek VAT advice on the services that they are providing through contact with the relevant Revenue branch or through its Revenue Technical Service.
