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

My assumption is that contractor No.1 registers and enters all the data required by Revenue while contractor No. 2 registers and does the same. When Revenue sees the trigger of €5,000 has been reached, the claim is eligible and the arrangements are made in accordance with a person’s tax liability for the repayment of the tax paid. We rely on the Revenue to ensure its operational systems are correct and efficient.