Vol. 492 No. 7
190 Mr. Perry asked the Minister for Finance if he will grant the C2 licence to a person (details supplied) in County Sligo in view of the fact that he has a contract secured with Mayo County Council effective from 23 June 1998 and other offers of employment (details supplied); and if he will make a statement on the matter. [15110/98]
I am informed by the Revenue Commissioners that the inspector of taxes has written to the taxpayer's agent and has telephoned the taxpayer to explain in detail the information which the taxpayer must provide to enable the inspector to process the application for a C2 certificate. The legislation governing the issuing of C2 certificates requires the Revenue Commissioners to be satisfied that, among other things, the applicant is or is about to become, a subcontractor, engaged in the business of carrying out relevant contracts. Neither the taxpayer nor his agent has furnished documentary evidence of a contract with Mayo County Council. When the applicant and/or his agent furnish the information the inspector needs to issue a C2 certificate, the inspector will process the application without delay.
