Written answers
Wednesday, 6 July 2011
Department of Finance
Tax Code
9:00 pm
Robert Dowds (Dublin Mid West, Labour)
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Question 72: To ask the Minister for Finance if a tax credit facility exists for a sub-contractor where they have already paid staff and tax and they have not been paid by the main contractor for whom work has been done; and if he will make a statement on the matter. [19010/11]
Michael Noonan (Limerick City, Fine Gael)
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The position is that a tax credit facility is not available in the circumstances outlined by the Deputy. The question of payment or non-payment between a contractor and sub-contractor for work done under a construction or other contract is entirely a matter between the contracting parties concerned.
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