Vol. 435 No. 7
8 Mr. McGrath asked the Minister for Finance the number of publicans who requested clearance certificates in recent months; the numbers who were granted or refused such certificates; if he will categorise these into pubs, hotels, clubs; the number of publicans who have not sought tax clearance certificates; and if he will make a statement on the matter.
I am informed by the Revenue Commissioners that 13,213 applications for tax clearance were received by the Collector-General's Office from intoxicating liquor licence holders for the licensing year 1 October 1992 to 30 September 1993, out of a total estimated number of 13,800 licence holders who would have required tax clearance in order to renew their licences. The balance of potential applicants did not apply for tax clearance; 12,599 tax clearance certificates were issued and 614 applicants did not obtain tax clearance due to outstanding tax arrears for that year.
The Collector-General's Office has to date received 10,060 applications for tax clearance for the licensing year 1 October 1993 to 30 September 1994; 4,305 tax clearance certificates have been issued, 534 applicants have had decisions deferred in their cases in order to afford them an opportunity to regularise their tax affairs and no refusals have issued relating to this year. The remainder of the applications are currently being processed.
The Collector-General's Office does not maintain a record of applicants for tax clearance by reference to the different categories of intoxicating liquor licences, therefore I am unable to provide a breakdown of the information in that format.
