Frank Feighan (Sligo-Leitrim, Fine Gael) | Oireachtas source

I cannot speak on behalf of the Minister but if the Senator would send an email to me requesting that meeting I will raise it with the Minister. The Revenue Commissioners are also satisfied that the correct interpretation of the legislation has been communicated to the Irish Dental Association consistently since they first raised this issue in 2018. When a person or group is not satisfied with the response from the Revenue Commissioners they can raise the matter with the Tax Appeals Commission, whose role it is to adjudicate, hear and determine appeals against the decisions or determinations of the Revenue Commissioners concerning taxes and duties.

With regard to the situation in Northern Ireland and the rest of the UK, unfortunately a different tax or VAT regime applies, and the Revenue Commissioners are satisfied that there is no scope in the VAT directive to exempt the fees in question from VAT. The Senator, however, has raised an issue that is unique in the Border area that has been accelerated over the past months. Perhaps the Senator will write to me looking for a meeting with the Minister and I will seek to have that meeting.