186 Deputy John McGuinness asked the Minister for Finance on the commitment in the programme for Government to direct the Revenue Commissioners to examine the feasibility of introducing on a revenue neutral basis a single business tax for micro enterprises with a turnover of less than €75,000 per annum to replace all the existing taxes on sole traders and small businesses, if such a direction has been given to the Revenue Commissioners; if so, when is it expected that the results of such an examination will be given to him; if not, when will such instruction be given; the taxes and charges it is envisaged will be included in such a single business tax; if he will make available to the House the results of such an examination; and if he will make a statement on the matter. [18886/11]

Summary

186 Deputy John McGuinness asked the Minister for Finance on the commitment in the programme for Government to direct the Revenue Commissioners to examine the feasibility of introducing on a revenue neutral basis a single business tax for micro enterprises with a turnover of less than €75,000 per annum to replace all the existing taxes on sole traders and small businesses, if such a direction has been given to the Revenue Commissioners; if so, when is it expected that the results of such an examination will be given to him; if not, when will such instruction be given; the taxes and charges it is envisaged will be included in such a single business tax; if he will make available to the House the results of such an examination; and if he will make a statement on the matter. [18886/11]

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• Tax Code

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