Vol. 504 No. 4
166 Mr. Gregory asked the Minister for Finance if, further to Parliamentary Question No. 93 of 28 April 1999, his views on whether it is appropriate that persons currently under investigation for tax evasion will be awarded a public sector contract or be granted a tax clearance certificate; and if he will make a statement on the matter. [11966/99]
I am informed by the Revenue Commissioners that the decision on whether to grant a tax clearance certificate in a particular case will depend on the legal requirements for tax clearance and Revenue's assessment of the tax position in the case. Clearly, an investigation into tax evasion could have an impact on the decision but this would depend on the nature of and stage reached in the investigation. However, if a tax liability arises from such investigation then tax clearance would be withheld until such liability is discharged.
With reference to the granting of public sector contracts, all such contracts valued £5,000 or more require a tax clearance certificate. No such contract can be granted to any person who does not hold the necessary certificate.
