Denis Naughten (Roscommon-South Leitrim, Independent)
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33. To ask the Minister for Finance the current processing time for a value added tax number; if he will address delays within the Revenue Commissioners in issuing these numbers; and if he will make a statement on the matter. [40349/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that in general applications for VAT registrations are processed within their ten day service standard for such applications. 

The Deputy will be aware that VAT registrations, used inappropriately, can represent a significant risk to the Exchequer. In that context, it is appropriate that Revenue carries out due diligence checks on the authenticity of all VAT registration applications. In those circumstances, I am advised that the service standard may not always be attained where follow-up inquiries on an application are required.