asked the Minister for Finance if he will re-issue a sub-contractor's certificate to a building firm (details supplied) in County Wexford which, because of its non-issue has caused the firm to put their employees on protective notice.
Written Answers . - Sub-Contractors' Certificate .
740.
: The issue of a sub-contractor's certificate is governed by statutory conditions which are set out in section 17 of the Finance Act, 1970 and the regulations made under that section. One of those conditions requires the sub-contractor to have complied with the tax obligations imposed 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 year ended 28 February 1981. The question of renewing the sub-contractor's certificate will be further considered by the inspector of taxes when the outstanding accounts are received.