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Dáil Éireann debate -
Tuesday, 12 Dec 2000

Vol. 528 No. 1

Written Answers. - Tax Clearance Certificates.

Michael Creed

Question:

174 Mr. Creed asked the Minister for Finance if he will arrange for the issue of a certificate from the Revenue Commissioners confirming that a person (details supplied) in County Cork has no outstanding income tax liability and is exempted from making further income tax returns on the basis of a farm profile form recently completed and returned to the Cork tax office. [29365/00]

I am informed by the Revenue Commissioners that the inspector of taxes received a completed farm profile form in respect of the 1999-00 tax year from the taxpayers on 1 December 2000. Based on the information on the return, the inspector has determined that the taxpayers have no income tax liability for five years with effect from 6 April 1999 and are exempt from making returns for these years. The position will be reviewed again in five years' time to determine whether they still have no income tax liability. The inspector issued a letter to the taxpayers accordingly on 11 December 2000.

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