Cian O'Callaghan (Dublin Bay North, Social Democrats)
Link to this: Individually | In context | Oireachtas source

401. To ask the Minister for Finance if clear guidance will be issued for taxi drivers who will be affected by the tax implications of the ‘reverse charge’ model operated by taxi app companies; and if he will make a statement on the matter. [11271/25]

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

Revenue operates a self-assessment system for VAT and therefore the application of VAT on services is primarily a matter for the company or person providing those services. Revenue provides guidance in relation to the issue of VAT on services on its website www.revenue.ie and in the form of various Tax and Duty manuals. Revenue will also provide specific advice or guidance to taxpayers that seek VAT advice on the services that they are providing through contact with the relevant Revenue branch or through its Revenue Technical Service.

In relation to the specific taxpayers and services referred to by the Deputy, Revenue published a Tax and Duty Manual of the VAT Treatment relevant to Taxi drivers in February 2025 and this can be accessed on the Revenue website.