Oireachtas Joint and Select Committees

Wednesday, 8 May 2024

Joint Oireachtas Committee on Agriculture, Food and the Marine

VAT Refunds to Unregistered Farmers: Revenue Commissioners

Mr. Chad Egan:

We have strict rules in terms of who we can talk to about a taxpayer's affairs. Usually, it is the taxpayer or a tax agent representing him or her. The tax agent will be linked to the taxpayer. They will be on record and they will have a number. We apply that quite strictly, for obvious reasons, in order to protect taxpayer confidentiality. We have another process whereby someone can send a representation to the Chairman of the Revenue Commissioners. That is another way to raise a matter. Then it is normally dealt with by the people involved in that case. There are quite strict rules. Everyone can understand the reasons we are restricted and limited as to whom we can discuss a person's tax details with.