asked the Minister for Finance the reason for the long delay in processing the application of a person (details supplied) in County Dublin for a sub-contractor's number; and if he will ensure that this number is granted immediately.
Written Answers. - Sub-Contractor Certificate.
462.
The issue of a sub-contractor's certificate is governed by certain statutory conditions relating to the furnishing of returns and to the premises from which the trade is carried on.
I have been advised by the Revenue Commissioners that, in the present case, income tax returns have not been submitted since 1977-78. Furthermore, an official has called to the sub-contractor's premises on a number of occasions with a view to determining whether the statutory conditions were complied with but he has been unable to gain admission.