Michael Cahill (Kerry, Fianna Fail)
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59. To ask the Minister for Finance if he will examine correspondence regarding VAT for taxi drivers (details attached); and if he will make a statement on the matter. [17812/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Deputy will appreciate that Revenue is bound by the confidentiality provisions in Section 851A of the Taxes Consolidation Act from commenting on the taxation position of specific taxpayers.

Revenue has extensive guidance on its website in relation to the VAT rules which apply where a business receives services from outside the State, including information on the place of supply rules, reverse charge rule for services, and self-accounting for VAT. The general provision provides that taxable persons who are receiving services from outside the State, in the course of their business, are accountable and liable to pay VAT on the reverse charge basis. This detailed guidance is not specific to taxi drivers but is relevant to businesses across all sectors. 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 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. The guidance explains, with the use of practical examples relevant to their business, how the various existing VAT rules apply to taxi drivers.