As I indicated in my reply to the Deputy on 25 May 1999, the issue of tax clearance certificates in relation to public sector contracts is regulated by section 1095 of the Taxes Consolidation Act, 1997. Subsections (3), (4) and (5) of the section detail the circumstances in which individuals, companies, partners and partnerships connected with the applicant for tax clearance must themselves be in compliance with the obligations imposed on them by the tax Acts.
The tax affairs of each individual and company are confidential between the persons concerned and the Revenue Commissioners. Consequently I am not in a position to indicate, as requested by the Deputy, how the persons mentioned in the question stand in relation to the satisfaction of tax clearance criteria.