65. Deputy Pearse Doherty asked the Minister for Finance to outline the application of relevant contracts tax as it applies to subcontractors from the North which operate in the South; how the charge is deducted and payments refunded; if the Revenue Commissioners apply CIS on behalf of HM Revenue and Customs with respect to subcontractors from the North which operate in the South; and with respect to both, how refunds from the charge are processed and the timeline for which refunds are paid to Northern subcontractors; and if he will make a statement on the matter. [8370/24]

Summary

65. Deputy Pearse Doherty asked the Minister for Finance to outline the application of relevant contracts tax as it applies to subcontractors from the North which operate in the South; how the charge is deducted and payments refunded; if the Revenue Commissioners apply CIS on behalf of HM Revenue and Customs with respect to subcontractors from the North which operate in the South; and with respect to both, how refunds from the charge are processed and the timeline for which refunds are paid to Northern subcontractors; and if he will make a statement on the matter. [8370/24]

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• Tax Code

  xml · EN · 21 February 2024

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