asked the Minister for Finance if he will confirm that officials of his Department have agreed with representatives of Irish Colleges, Mná Tí, that tax numbers will not be required if the combined income of a family is under £7,000 (details supplied).
Written Answers. - Tax Numbers.
82.
I assume the Deputy's question is in the context of the recently introduced tax related requirements for applicants for grants, subsidies and similar type payments from State and public authorities. The scheme was introduced pursuant to the commitment in the 1987 and 1988 Budget Statements to introduce tax related requirements for applicants for all grants from State and public authorities. All Government Departments have been circulated with details of the new scheme, which they have been requested to transmit to all public authorities under their aegis.
In general the scheme provides that applicants for grant and similar type payments in excess of £500 and under £10,000 must provide their tax number and confirm that their tax affairs are in order. The tax number of the spouse of the applicant will suffice if the applicant has no tax number. In the case of payments in excess of £10,000, applicants must furnish a tax clearance certificate from the Revenue Commissioners. I would stress that the scheme is a tax clearance mechanism and does not impose any additional tax liability on grant applicants.
I wish to advise the Deputy that no arrangements for exemptions from these requirements have been made with representatives of the Irish Colleges either by officials of my Department or of the Revenue Commissioners. Officials of the Revenue Commissioners have, in fact, met with representatives of the Irish Colleges acting on behalf of the Mná Tí and advised them that tax reference numbers would be required from Mná Tí under the terms of the scheme. However, arrangements have been agreed between the parties in order to facilitate Mná Tí in acquiring a tax number where a tax liability would not generally arise. I have been advised by the Revenue Commissioners that the arrangements do not involve derogation from the requirements of the scheme to furnish a tax number.