Leo Varadkar (Dublin West, Fine Gael)
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Question 105: To ask the Tánaiste and Minister for Enterprise, Trade and Employment her views on representations made by a person (details supplied) in respect of international trade; and if she will make a statement on the matter. [9687/09]

John McGuinness (Carlow-Kilkenny, Fianna Fail)
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Following earlier contacts with the Revenue Commissioners Mr. Doherty made representations to my colleague Mr. Micheál Martin, TD, Minister for Foreign Affairs, whose office passed the enquiry to the Tánaiste for reply.

The matter concerns the application by the Revenue Commissioners of VAT rules. This is a matter for which the Tánaiste has no responsibility. Accordingly, a reply issued on Thursday 5th March to Mr. Doherty informing him that he should contact the Revenue Commissioners directly, to further pursue the matter with them. A copy of his representation was subsequently forwarded to the Revenue Commissioners for their attention.

It would not therefore be appropriate for either myself or the Tánaiste to express a view on the merits of Mr. Doherty's request.