asked the Minister for Finance when he will provide a sub-contractor's certificate to a sub-contractor (details supplied) in New Ross, County Wexford, who recently lost two contracts to foreign firms because he did not have the required certificate.
Written Answers. - Sub-Contractor Certificate.
409.
I have been advised by the Revenue Commissioners that the taxpayer applied for the renewal of a sub-contractor's certificate on 6 April 1981. His application was not accepted as he does not satisfy the statutory conditions governing the issue of a sub-contractor's certificate which, inter alia, require him to carry on a trade from a fixed place of business established in a permanent building with adequate equipment, stock and other facilities.
It should be pointed out that the refusal to issue a sub-contractor's certificate does not prevent the taxpayer from carrying on business as a sub-contractor. Where tax is deducted on any payments received by him, claims for repayment of any sums overpaid may be submitted to his inspector at four-weekly intervals.