For reasons of confidentiality it is the established practice that a Minister for Finance does not answer a parliamentary question about an individual's or company's tax affairs, other than where the Deputy asking the question was acting on behalf of the individual or company. It is my understanding that this is not the case in the present instance.
While the House has a right to a wide range of information about the activities of the Revenue Commissioners, and I would wish to respect the right to the maximum possible extent, I regret that in the circumstances, I must accept the advice of the Revenue Commissioners that the information sought should not be divulged.
In general terms however, where taxpayers have an arrangement in place with the commissioners to pay arrears of taxes by instalments, they will not be denied a tax clearance certificate or relevant contracts certificate where either is applied for. Such cases are monitored closely, and where any default in the arrangement occurs, the certificate(s) may be subsequently withdrawn.