Joe McHugh (Donegal North East, Fine Gael)
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Question 85: To ask the Minister for Finance the implications for small businesses who elect to forgo VAT rebates as a philanthropy to the national Exchequer; and if he will make a statement on the matter. [3956/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that there are no specific provisions in the VAT code which would allow a business to elect to forgo a VAT rebate in the manner suggested by the Deputy. Where a valid claim for a VAT repayment is made, Revenue would have no authority under VAT law to withhold any amount lawfully due under the claim.