Vol. 490 No. 5
174 Mr. Yates asked the Minister for Finance if a person (details supplied) in County Wexford will be granted a C2 tax certificate; the reason for the delay in obtaining this; and if he will set out the precise requirements for eligibility for this certificate. [10626/98]
I am informed by the Revenue Commissioners that the taxpayer's application did not contain sufficient information to enable the inspector of taxes to issue a C2 certificate and the inspector wrote to the taxpayer's agent requesting the outstanding information. The inspector phoned the taxpayer's agent on 1 May 1998 and was informed that most of the required information has now been obtained. When the inspector receives the required information he will process the application without delay.
With regard to the requirements for eligibility for a C2 certificate, section 531(11) of the Taxes Consolidation Act, 1997, sets out the conditions which must be met before the commissioners can issue a C2 certificate. Essentially, the inspector of taxes must be satisfied that: the applicant is or is about to become a subcontractor engaged in the business of carrying out construction contracts; the business is or will be carried out from a fixed place of business and has or will have such equipment, stock and other facilities as, in the opinion of the commissioners, are required for the purposes of the business; proper books and records will be kept in relation to the business; the applicant has paid all due taxes, and delivered all necessary returns and supplied all information requested by the inspector of taxes; and there is a good reason to expect that the applicant will keep proper books and records in the future.
175 Mr. Deenihan asked the Minister for Finance when a C2 certificate will issue to a company (details supplied) in County Kerry; and if he will make a statement on the matter. [10627/98]
I am informed by the Revenue Commissioners that they have no record of having received an application for a C2 certificate from the company in question. Based on the nature of the company's business it appears that a tax clearance certificate would be more appropriate to its needs than a C2 certificate. If the company needs a tax clearance certificate for the purpose of receiving payment of a public sector grant or the award of a public sector contract, the appropriate form may be obtained from the relevant Government Department or public body. The completed form should be sent to the Tax Clearance Unit, Office of the Collector General, Sarsfield House, Francis Street, Limerick which will process the application without delay.
