I am advised by the Revenue Commissioners that the production of a current tax clearance certificate is a requirement for the issue of certain licences, the payment of certain grants and the award of contracts. The Deputy's question is taken to refer to the operation of tax clearance in relation to contracts with State agencies or other public bodies.
Tax clearance for public sector contracts is governed by Finance Circular F49/29/84 issued in July 1995. This provides that a person seeking public sector contracts valued at £5,000, inclusive of VAT, or more in any 12 month period must produce a current tax clearance certificate or C2 certificate as appropriate and must be in possession of a current tax clearance certificate at all times during the contract period. The conditions relating to the issue of tax clearance certificates for this purpose are set out in section 1095 of the Taxes Consolidation Act, 1997. For C2 certificates, which relate to subcontractors carrying out work in construction, forestry or meat processing operations, the legal definitions and provisions are in sections 530 and 531 of the Taxes Consolidation Act, 1997.