asked the Minister for Finance if he is aware that the Revenue Commissioners are withdrawing a number of sub-contractors' numbers after 1st April, 1975; and if in view of the fact that this action will cause much hardship to sub-contractors and will also affect the housing programme of some local authorities he will instruct the Revenue Commissioners to withdraw their notices.
Ceisteanna — Questions. Written Answers. - Housing Sub-contractors.
100.
In order to obtain a certificate under section 17 of the Finance Act, 1970, a sub-contractor must, among other things, undertake to supply the inspector of taxes with accounts of his business. The Revenue Commissioners advise me that because of the failure of a number of sub-contractors to honour the undertaking given, a proportion of the certificates previously issued will not be renewed in April, 1975. Neither will the certificates be renewed in the case of labour only sub-contractors or those not having an established place of business. Such cases fall properly within the scope of PAYE.
Section 17 is an anti-evasion measure and I would like to stress that the system of giving "tax-free" certificates to sub-contractors can only operate satisfactorily and without loss to the Exchequer where the holders of such certificates supply proper accounts to the Revenue Commissioners.