Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

I move amendment No. 24:

In page 13, between lines 10 and 11, to insert the following:"(c) Where a qualifying contractor has not fulfilled the provisions set out in this subsection, the Revenue Commissioners, upon receipt of a claim from a claimant shall inform the contractor of the claim and final stated payment and inform the contractor that they are obliged to fulfil the requirements as stated in this section. Contractors will have 10 working days to dispute the payment claim, at which point the Revenue will process the claim, once legitimate receipts are provided.".

The Minister has confirmed the expenditure would not be qualifying expenditure and, therefore, the claim would be void if the contractor, after being paid, did not contact the Revenue Commissioners with his or her name, tax registration number, VAT registration number, the unique reference number for the work, the amount of the payment, separately identifying the amount of value added tax, and the date of the payment and did not provide the individual with a statement showing the amount within ten days. Is it the case the claim would not be eligible if this had not been complied with as set down in legislation?