Vol. 448 No. 3
53 Mr. Kirk asked the Minister for Finance the average period between the date of application to the Revenue Commissioners for a C2 Certificate and the date of issue; the reason for the delay; and if he will make a statement on the matter. [1864/95]
I have been advised by the Revenue Commissioners that on average it can take three to four weeks from the date of application to the date of issue of a C2 certificate. It should be noted of course that while some applicants may receive their C2 certificates in less than three weeks, others may take longer than the average three to four weeks period, depending on how well the application is completed and presented.
There are two main reasons for delay. First, applicants are required to satisfy specific legislative provisions designed to minimise tax evasion and fraud. Each application must be thoroughly examined in order to ensure that all statutory requirements are fully satisfied. Some of the provisions require to be supported by documentation which must accompany the initial application. The main cause of delay is failure by applicants to supply the required supporting documentation with their initial applications. The second delay factor arises from the processing method necessary to produce the modern C2 "Photocard". The new format introduced in 1993 is designed to prevent fraudulent use and processing it can take five to six working days.
