Pearse Doherty (Donegal, Sinn Fein)
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67. To ask the Minister for Finance if the flat rate expenses regime already identified as not meeting the required criteria under the Revenue Commissioners review of such schemes is to be further reviewed; if not, if they are scheduled to cease on 1 January 2020; and if he will make a statement on the matter. [4846/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that they do not intend to further review the flat rate expense categories already identified as not meeting the statutory requirement for tax deduction, as set out in Section 114 of the Taxes Consolidation Act 1997.

The Deputy will be aware from my previous replies on this matter that Revenue confirmed an implementation date of 1 January 2020 in respect of any changes that may be made to the flat rate regime, to ensure they do not impact on any specific group earlier than the rest. Revenue have confirmed this position is unchanged.