Clare Daly (Dublin North, Socialist Party)
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55. To ask the Minister for Finance the reason a taxi company (details supplied) was levied with a bill for almost €500,000 for VAT on radios supplied to taxi drivers, despite the fact that no such payments have been sought from other taxi companies. [41300/13]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that a Revenue audit was conducted on the firm in question. The audit identified a number of liabilities, including interest and penalties. These additional liabilities were accepted and agreed, in writing, by the proprietors. The principal component of the additional liabilities arose from the non-operation of VAT on the supplies of goods and services made by the firm. The particular goods and services as supplied by the firm in question are subject to VAT, and this applies to any operator that provides the same goods and service in the industry in question.