asked the Minister for Finance if he is aware of the dissatisfaction in regard to the operation of Forms C.2/C.46 dealing with the deduction of tax from sub-contractors; and if he will make a statement on the matter.
Written Answers. - Sub-contractors' Tax.
493.
Forms C.2 (certificate authorising sub-contractors to receive from a principal contractor payments without deduction of tax) and C.46 (form used by principal contractors to apply for payments cards in respect of sub-contractors) have been in use in the construction industry since December 1976. I have been advised by the Revenue Commisioners that they are unaware of any dissatisfaction with that system on the part of the generality of genuine sub-contractors who have complied with the relevant statutory requirements.