Written answers

Wednesday, 15 April 2015

Photo of Brendan GriffinBrendan Griffin (Kerry South, Fine Gael)
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126. To ask the Minister for Finance if operators of the new local area hackney service are obliged to pay income tax on their earnings from the hackney service; and if he will make a statement on the matter. [13893/15]

Photo of Michael NoonanMichael Noonan (Limerick City, Fine Gael)
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Income or profits earned from carrying on a trade in Ireland, which would include operating a local area hackney service, are taxable in Ireland.  In that respect, these profits are no different to any other income or profits earned in the State.

If the operator of a local area hackney service also has income which is taxed through the PAYE system, and earns less than €3,174 in other income such as those profits, then that operator can choose to pay any tax due through the PAYE system.  However, if the operator has no PAYE income, of if the operator's non-PAYE income exceeds €3,174, then the operator is a "chargeable person" for the purpose of the Tax Acts.  Being a chargeable person means that the operator must file an annual tax return, and pay both preliminary tax and final tax each year as appropriate. 

From 2nd August 2004 a taxi, wheelchair accessible taxi, hackney or limousine licence or a licence to drive such vehicles will not be granted or renewed unless the applicant produces to the licensing authority a Tax Clearance Certificate issued by Revenue under Section 1095 of the Taxes Consolidation Act 1997.

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