Dara Calleary (Mayo, Fianna Fail)
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81. To ask the Minister for Enterprise, Trade and Employment if his attention has been drawn to a settlement between a State agency (details supplied) and the Revenue Commissioners; if there are any agencies under his Department’s remit that have had a similar issue or have made a settlement with the Revenue Commissioners in relation to any issue in the past five years; and if he will make a statement on the matter. [48021/21]

Leo Varadkar (Dublin West, Fine Gael)
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Any dealings that the State agencies under the remit of my Department have with Revenue are operational matters for the agencies themselves and I do not have any direct function in these.

I have been informed by the National Standards Authority of Ireland (NSAI) that NSAI made an unprompted voluntary disclosure to Revenue in 2019 in respect of the application of Relevant Contracts Tax (RCT) to certain payments by principal contractors to subcontractors in the construction sector.

This followed the receipt of professional advice by NSAI that certain services provided through NSAI's facilities management company contract, such as building maintenance and repairs, are subject to RCT. Upon receipt of the advice, details of relevant transactions were compiled and sent to Revenue in an unprompted voluntary disclosure.

In March 2021, NSAI issued payment for a civil penalty of €2,096.08 in relation to this.