Éamon Ó Cuív (Galway West, Fianna Fail)
Link to this: Individually | In context | Oireachtas source

211. To ask the Minister for Finance when a decision will issue from the Revenue Commissioners on an application for relief (details supplied); and if he will make a statement on the matter. [26691/17]

Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I am advised by Revenue that the application for relief referred to was first refused, by letter dated 19 May 2016, as the company was deemed not to be a qualifying new venture, as required under section 493(1)(d) of the Taxes Consolidation Act 1997. The trade existed as a sole trader prior to being incorporated as a company.  This position was again notified to the company by letter dated 11 August 2016, by letter dated 28 December 2016 and again by letter dated 2 June 2017.