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

I move amendment No. 69:

In page 81, between lines 9 and 10, to insert the following:"Amendment of section 111 of Principal Act (assessment of tax due)

63.Section 111 of the Principal Act is amended in subsection (2)(a) by substituting "if he or she is aggrieved by the assessment” for “if he or she claims that the amount due is Excessive".".

Section 111 of the VAT Consolidation Act 2010 deals with assessment of tax due. A person on whom a notice of assessment is served is entitled to appeal that assessment. Current VAT legislation provides for an appeal only against the amount of the assessment. This amendment to section 111 aligns the VAT legislation with similar provisions in the Taxes Consolidation Act 1997 to provide that a person can appeal any issue about an assessment with which he or she is aggrieved.