Frank Feighan (Sligo-Leitrim, Fine Gael)
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197. To ask the Minister for Finance if the Revenue Commissioners would issue a letter of VAT exemption to a person (details supplied) in County Leitrim as per their request. [7225/23]

Michael McGrath (Cork South Central, Fianna Fail)
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I am advised by Revenue that, while the question refers to VAT exemption, the person in question has been in recent correspondence regarding the requirement to file a particular VAT claim electronically.

In general, certain claims for repayment of tax must be filed electronically, unless the claimant meets the eligibility criteria to submit a paper claim. More information on this can be found at;

www.revenue.ie/en/starting-a-business/registering-for-tax/mandatory-electronic-payment-of-taxes-and-filing-of-tax-returns.aspx

In this case, based on the individual circumstances as outlined in recent correspondence, Revenue advise that the criteria for exclusion from electronic filing of the VAT claim have been satisfied. A letter confirming this position has now issued to the person in question, and a paper claim can be re-submitted to the relevant office.