Question:
44 Mr. Kenny asked the Minister for Finance the number of tax clearance certificates issued to publicans to date; the total number that can be considered for tax clearance purposes; and if he will make a statement on the matter.
Written Answers. - Tax Clearance Certificates.
I am informed by the Revenue Commissioners that tax clearance certificates are required under Section 156 of the Finance Act, 1992 for any licence commencing on or after 1st October, 1992 which is a spirits retailer's on-licence, a spirits retailer's off-licence or a wine retailer's on-licence. "Spirits retailer's on-licences" include publican ordinary licences, publican 6-day licences, publican early closing licences, hotel licences, special restaurant licences, railway refreshment room licences and theatre licences.
In the period 1st January to 31st December, 1991, the latest period for which figures are available, 13,786 licences were issued for which tax clearance certificates are now required.
To date 12,420 applications for tax clearance certificates have been received, 9,719 tax clearance certificates have been issued and 2,417 applicants have been informed that their applications have not been approved due to outstanding arrears to tax.