Dáil Éireann debate -
Tuesday, 20 May 2003

Vol. 567 No. 1

Written Answers. - Tax Clearance Certificates.

Paul Kehoe

Question:

202 Mr. Kehoe asked the Minister for Finance the reason a person (details supplied) was issued with a tax clearance certificate when it was later found there were taxes owing; and if he will make a statement on the matter. [13645/03]

Paul Kehoe

Question:

203 Mr. Kehoe asked the Minister for Finance if tax can be pursued after the Department issues a tax clearance certificate; and if he will make a statement on the matter. [13646/03]

Minister for Finance (Mr. McCreevy)

I propose to take Questions Nos. 202 and 203 together.

I am advised by the Revenue Commissioners that outstanding tax liabilities can be – and are – pursued even where a tax clearance certificate has been issued.

In the specific case referred to, it has been established that a tax clearance certificate has not been issued to the taxpayer. The taxpayer applied for and received a notice from Revenue in order to establish that he was not in receipt of farm income thereby allowing him to claim an early retirement pension.