Jim Higgins
Question:170 Mr. J. Higgins asked the Minister for Finance the number of tax clearance certificates which have issued to publicans in order to enable them to renew their publicans' licences during the current year.
Written Answers. - Tax Clearance Certificates.
I am informed by the Revenue Commissioners that Tax Clearence 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. 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 the information required separately in relation to publicans licences.
The Collector General's Office has to date received 11,164 applications for Tax Clearance from intoxicating liquor holders for the licensing year commencing 1st October, 1993 of which 9,493 tax clearance certificates have been issued to date; 1,671 applicants have had decisions deferred in their cases in order to afford them an opportunity to regularise their tax affairs.