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

Ireland is an effective, respectable and fair country and we try to keep our tax laws in line with international law. As VAT is driven by EU directives, if the European Court of Justice makes a ruling, we try to amend our laws to comply with that.

On the precise question on the current position of the Revenue Commissioners, as I said in my reply, where VAT refunds arise the Revenue Commissioners must consider whether the refund would unjustly enrich the club. The Revenue Commissioners has met the Golfing Union of Ireland and has consulted with individual member-owned clubs to discuss concerns surrounding the issue of unjust enrichment. The Revenue Commissioners will issue guidance on its position regarding unjust enrichment once the discussions are concluded and that will be available publicly. We can revisit the matter at that stage.

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