asked the Minister for Finance the reason a subcontractor's certificate was refused to an applicant (details supplied) in Dublin 22.
Written Answers. - Subcontractor's Certificate.
54.
The issue of sub-contractors certificates is governed by statutory conditions which are set out in section 17 of the Finance Act, 1970, and the regulations made thereunder. One of those conditions requires an applicant for a certificate to carry on his trade from a fixed place of business established in a permanent building with such equipment, stock and other facilities as, in the opinion of the Revenue Commissioners, are required for the purpose of that business.
On the basis of the details supplied by the taxpayer, the inspector of taxes is not satisfied that he is carrying on his trade from a fixed place of business within the meaning of the above-mentioned section. In the circumstances the inspector is not in a position to issue the required subcontractor's certificate in this case. The inspector is prepared, however, to review the case on receipt of the first year's trading accounts.