281. Deputy Pearse Doherty asked the Minister for Finance if he has considered amending section 119 (3) of the Value-Added Tax Consolidation Act 2010 to extend its provision to all VAT payments not just VAT repayment outside the State to allow for a refusal by the Revenue Commissioners to process any VAT repayment appealable to the third-party process of the Tax Appeals Commission; and if he will make a statement on the matter. [44734/24]

Summary

281. Deputy Pearse Doherty asked the Minister for Finance if he has considered amending section 119 (3) of the Value-Added Tax Consolidation Act 2010 to extend its provision to all VAT payments not just VAT repayment outside the State to allow for a refusal by the Revenue Commissioners to process any VAT repayment appealable to the third-party process of the Tax Appeals Commission; and if he will make a statement on the matter. [44734/24]

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• Tax Code

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