The payment of a disabled persons grant by a local authority is, in accordance with article 6 of the Housing (Disabled Persons and Essential Repairs Grants) Regulations, 1993, conditional on the contractor who carries out the work holding 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 and applies generally to the payment of grants by all Departments and other public authorities. It is not open to my Department to remove these tax clearance procedures in the case of any grants under the aegis of my Department, including the disabled persons and essential repairs grants. Tax clearance requirements and procedures are, of course, in the first instance a matter for the Minister for Finance.