asked the Minister for Finance if, in regard to the completion of forms C46/C2 pertaining to sub-contractors, he will amend the regulations to improve the situation, particularly in respect of the following points:— (a) if a company director, secretary or partner can post it in, (b) if they must appear in person, (c) if a person who signed C2 can still sign C46/C2, and (d) the reason photocopies of C2 are not accepted; and if a number of originals can be issued quickly as it often takes weeks.
Written Answers. - Sub-contractors' forms.
133.
Since form C.2 (certificate authorising a sub-contractor to receive payments from a principal contractor without deduction of income tax) is retained by the sub-contractor the question of posting it does not arise. Accordingly, it is assumed that the question is concerned mainly with the procedures in relation to form C.46 (application by a principal contractor for a construction payments card in respect of a sub-contractor). It is the normal practice for forms C.46 to be posted to the inspector of taxes and the applicant is not required to attend in person at the tax office. The form C.46 must in all cases be signed by the principal contractor and by the sub-contractor. In a case where the sub-contractor is a limited company or partnership it is desirable, as a safeguard against fraudulent practices, that the person who signs the form C.2 should also sign the form C.46. The use of photocopies of forms C.2 is not permissible for security reasons but inspectors are prepared to consider issuing a limited number of extra original forms C.2 without delay in cases when this can be justified.
The Revenue Commissioners have advised me that, having regard to the fact that the present system is functioning satisfactorily, they are of opinion that a change in the existing regulations is not warranted.