Vol. 487 No. 7
240 Mr. M. Brady asked the Minister for the Environment and Local Government the regulations, if any, which are in place to ensure that builders have tax clearance certificates at the close of sale stage, thus ensuring that first time buyers can avail of the first time buyer's grant. [5200/98]
The payment of a new house grant is, in accordance with article 6 of the Housing (New House Grants etc.) Regulations, 1990, conditional on the House being built by a contractor registered for VAT who holds a current Form C2 or tax clearance certificate from the Revenue Commissioners. This condition is part of the Government's measures to improve tax administration generally and is clearly outlined in the explanatory memorandum which issues to all applicants for new house grants.
