Luke Flanagan (Roscommon-South Leitrim, Independent)
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To ask the Minister for Finance if his attention has been drawn to a complaint (details supplied) regarding the failure of the Revenue Commissioners to investigate the non payment of VAT; if the Revenue Commissioners have been notified of this complaint; and if he will make a statement on the matter. [14403/13]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that no complaint has been formally brought to their attention by the European Commission regarding the matter raised by the Deputy. The Revenue Commissioners have received a copy of the complaint that appears on the website of the entity named by the Deputy, which mentions anti-competitive practices and policies relating to the Minister for Agriculture, Food and the Marine and the VAT situation of the bodies named in the complaint. I point out that the grounds for a complaint to the European Commission include that a member state or public body has not complied with Community law. On receipt of a formal complaint from the European Commission, Ireland will examine and respond formally to the Commission. As for notifications made to the Revenue Commissioners on this issue, I point out that Revenue is precluded, under section 851A of the Taxes Consolidation Act 1997, from providing taxpayer-specific information to third parties, including elected representatives. As such, they cannot comment on actions, if any, taken or planned regarding the two named entities.

Luke Flanagan (Roscommon-South Leitrim, Independent)
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Perhaps the Minister can answer the following question. Were the Irish Horse Board and Horse Sport Ireland granted public body status? If not, how have they ended up being exempt from paying VAT? Can the Minister explain this because it does not appear to add up?

Michael Noonan (Limerick City, Fine Gael)
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I wish to point out that to be treated as a public body for VAT purposes, a body must be established as such by enactment. In this context, since neither of the entities mentioned by the Deputy is a body established by an enactment, they cannot be afforded the VAT status of a public body. This appears to answer the Deputy's question.

Luke Flanagan (Roscommon-South Leitrim, Independent)
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That is fair enough. Consequently, should they be and are they paying VAT? If not, what is being done about it?

Michael Noonan (Limerick City, Fine Gael)
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The Deputy will find this response to be highly unsatisfactory, as do I, but the answer I have to hand is that the provisions of section 851A of the Taxes Consolidation Act 1997 are designed to protect taxpayer confidentiality and they preclude the Revenue Commissioners from providing taxpayer-specific information to third parties, including the Minister for Finance. The Deputy might think of something about which we need to have a cup of coffee.

Luke Flanagan (Roscommon-South Leitrim, Independent)
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I am glad someone still wants to have one with me.