Dáil Éireann Debate, Thursday - 20 March 2025
242. Deputy Pa Daly asked the Minister for Finance if he will report on taxi licences for a company (details supplied); if the company demonstrated that it was tax compliant as part of this process; if VAT was paid, a factor required for qualification; and if he will make a statement on the matter. [13011/25]
View answer245. Deputy Pa Daly asked the Minister for Finance if he will report on VAT as it pertains to taxi drivers, specifically drivers in a company (details supplied); how the reverse VAT obligation will apply; if it will apply from 2025 onwards; and if he will make a statement on the matter. [13010/25]
View answerI propose to take Questions Nos. 242 and 245 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.
In relation to the specific services referred to by the Deputy, Revenue published a Tax and Duty Manual of the VAT Treatment relevant to Taxi drivers in February 2025 and this can be accessed on the Revenue website. This Manual explains, with the use of practical examples relevant to their business, how the various existing VAT rules apply to taxi drivers. This manual does not introduce any new rules or reporting requirements for taxi drivers.
