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Tax Clearance Certificates.

Dáil Éireann Debate, Thursday - 6 May 2004

Thursday, 6 May 2004

Questions (82)

Seán Ryan

Question:

75 Mr. S. Ryan asked the Minister for Finance if he has concluded his consideration of correspondence received from the Standards in Public Office Commission drawing his attention to limitations in the Ethics in Public Office Act 1995, arising from consideration of a case (details supplied); if he has decided on the steps to be taken to address the issues raised by the Commission; and if he will make a statement on the matter. [12990/04]

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Written answers

As I informed the House in previous replies on this matter, it was suggested to me by the Standards in Public Commission — the Commission — in December 2003 that consideration be given to amending section 21(4) of the Standards in Public Office Act 2001 to provide the Commission with additional powers of investigation in relation to evidence of compliance with the Tax Acts provided to it by Members of each House under that section. Such evidence must be supplied to the Commission in the form of a tax clearance certificate and a statutory declaration within certain time periods either side of the Member's election.

The Commission's suggestion raised a number of broad and complex issues relating to the functions of the Revenue Commissioners and in particular to information obtained in the course of an investigation that may already have been undertaken by the Revenue Commissioners on the tax affairs of an individual concerned.

Having had regard to these considerations, I do not anticipate bringing forward legislation to amend section 21(4) in line with the suggestion made to me by the Commission at this time. However, the suggestion from the Commission will be kept under review in the context of further experience of the operation of the Standards in Public Office Act 2001.

The Deputy will be aware that the Department of Justice, Equality and Law Reform is considering, in consultation with my Department, a separate suggestion made by the Commission for possible amendment of the Petty Sessions (Ireland) Act 1851 relating to the timescale within which a possible offence under section 6 of the Statutory Declarations Act 1938 could be referred to the Director of Public Prosecutions.

Question No. 76 answered with QuestionNo. 63.

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