Mattie McGrath (Tipperary South, Independent)
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51. To ask the Minister for Finance the reason he has never raised at European level the consistent calls from the farm contractors of Ireland's for a invoice system for farm-agriculture contract work in an effort to combat the so-called black economy; and if he will make a statement on the matter. [9812/14]

Michael Noonan (Limerick City, Fine Gael)
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As I explained to Deputy McGrath on 16 January last in response to Parliamentary Questions Nos. 14 and 16, I am informed by the Revenue Commissioners that farmers and agricultural contractors are subject to the same requirements in relation to record keeping as are other businesses. All businesses are required to keep proper books and records and to retain such books and records for a period of six years. In particular, any farming or other business that claims a tax deductible expense for any expenditure must have a satisfactory record of that expenditure.

As I outlined previously, I am conscious that the need to tackle the shadow economy is balanced against imposing additional administrative burdens and costs on business. New measures to improve tax compliance are always considered and it is important that any new measures are proportionate. I am of the opinion that the introduction of a new system of receipts to tackle the shadow economy in the agricultural contractor sector is not a matter for the EU and, as I further explained on 16 January last, I will respond positively where Revenue makes a persuasive case for further powers or new obligations on businesses that will strengthen their hand in dealing with shadow economy activity.

I have previously advised farm contractors that if they have specific details of non-compliance or tax evasion, these should be passed to Revenue where they will be fully investigated. Contact details for a specific individual in Revenue with responsibility for this area were supplied. In this context, I would ask the Deputy to encourage anyone or any representative body that has information on non-compliance or tax evasion to pass this information on to the Revenue Commissioners.