asked the Minister for Finance the reason for the recent communication to a person (details supplied) in County Westmeath which states that his sub-contractor's registered number will not be renewed in April 1983.
Written Answers. - Westmeath Sub-Contractor's Certificate.
491.
The issue of a sub-contractor's certificate is governed by statutory conditions. One of those conditions requires the sub-contractor to have complied with the tax obligations imposed on him by the Tax Acts, including the delivery of returns and the submission of accounts to the inspector of taxes.
I have been advised by the Revenue Commissioners that, in this particular case, accounts are outstanding in respect of the three-year period ended 5 April 1982. The inspector of taxes has written to the individual concerned notifying him of the position. When he complies with his tax obligations, the question of renewing his sub-contractor's certificate will be further considered.