Michael Healy-Rae (Kerry, Independent)
Link to this: Individually | In context | Oireachtas source

138. To ask the Minister for Finance if he will address a matter regarding the case of a person (details supplied); and if he will make a statement on the matter. [37328/18]

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

Section 472AA of the Taxes Consolidation Act (TCA) 1997 affords tax relief to people who set up a new business after 12 months of unemployment. New business in the context of the legislation is defined as a trade or profession which is set up and started by a between 25 October 2013 and 31 December 2018.

The relief does not apply in circumstances where a trade or profession was previously carried on by another individual to which a person has succeeded or, where the activities were previously carried on as part of another person's trade or profession.

The person in question does not qualify for the relief because he started a business that was the same as had previously been carried out in the same premises, i.e. it was a trade ‘the activities of which were previously carried on as part of another person’s trade or profession’ . The fact that the premises may have been closed for a period of time does not alter the position.

Revenue has confirmed that it will make direct contact with the person to explain why he does not qualify for the relief. Revenue will also advise him on how to lodge an appeal with the independent Tax Appeals Commission, TAC, should he continue to be dissatisfied.