Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

It is difficult to see how a reputable contractor would fail to provide the necessary information to the Revenue to enable a home owner make a claim. The contractor would destroy his own business, as well as incurring penalties. The claim is made once payment is made, not when the work is finished. Once the Revenue has the electronic system up from early January, the householder can see at all times what the contractor is doing and not doing. There is a protection in place to allow the householder access the information on the Internet to see if their contractor has registered. Supposing for some reason a contractor does not register, then he is outside the terms of the scheme, has broken its rules and is liable for penalties. I will get clarification from Revenue on what system is there to protect the rights of the householder making the tax claim.