Jackie Cahill (Tipperary, Fianna Fail)
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136. To ask the Minister for Finance if he will request the Revenue Commissioners to revisit a penalty imposed on a school (details supplied); and if he will make a statement on the matter. [51557/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by the Revenue Commissioners that on foot of a compliance intervention undertaken by them following receipt of VAT 3 returns, it was established that an additional tax liability was due from the school concerned. In accordance with the provisions of The Code of Practice for Revenue Audit and other Compliance Interventions, interest of €2,613 was due in the case in addition to the additional tax and both tax and interest has been paid.

Revenue is satisfied that the non compliance in this instance arose from innocent error and on that basis a penalty in not being pursued.