Micheál Carrigy (Fine Gael) | Oireachtas source

As Mr. Kelly knows, it was factually incorrect. He is a company director with many years of experience. It is surprising that he did not question the fact that it was to a company based in the UK not as in the first year, when it was to Renault, which was for €75,000 plus VAT of €17,250. The two invoices in 2022 for 2021 and 2022 were to the UK at 0% VAT. Would that not have raised questions in Mr. Kelly's mind about the fact that this was an invoice for services that were not provided? It was not even VAT rated, or it was 0% VAT rated, and it was through a company in the UK.