132. Deputy Mattie McGrath asked the Minister for Finance further to Parliamentary Question No. 160 and response, if it is appropriate for the Revenue Commissioners to continue to provide a VAT rates section to their website; if he will confirm that the recipient of the VAT invoice is entitled to an input credit at a higher rate as this is the amount that Revenue intends to collect from the issuer of the invoice; if he will confirm that it is policy to advise individual limited companies, if requested in writing, of the risks that have been indicated or other information that has warranted intervention; if he will further indicate whether, in cases where risk indicators are present but not actioned in any way by the Revenue Commissioners as a result of available resources, it is appropriate to penalise the limited company with further penalties and interest; if he will indicate the legislative basis for distinguishing between supply of immovable goods or construction services for immovable goods; and if he will further elucidate his definition of immovable goods and immovable property and their basis in legislation or revenue policy. [1161/14]

Summary

132. Deputy Mattie McGrath asked the Minister for Finance further to Parliamentary Question No. 160 and response, if it is appropriate for the Revenue Commissioners to continue to provide a VAT rates section to their website; if he will confirm that the recipient of the VAT invoice is entitled to an input credit at a higher rate as this is the amount that Revenue intends to collect from the issuer of the invoice; if he will confirm that it is policy to advise individual limited companies, if requested in writing, of the risks that have been indicated or other information that has warranted intervention; if he will further indicate whether, in cases where risk indicators are present but not actioned in any way by the Revenue Commissioners as a result of available resources, it is appropriate to penalise the limited company with further penalties and interest; if he will indicate the legislative basis for distinguishing between supply of immovable goods or construction services for immovable goods; and if he will further elucidate his definition of immovable goods and immovable property and their basis in legislation or revenue policy. [1161/14]

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• VAT Rate Application

  xml · EN · 15 January 2014

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