Dáil Éireann Debate, Tuesday - 13 March 2012
135 Deputy Michael McGrath asked the Minister for Finance if the Revenue Commissioners have identified a pattern of compliance issues with regard to leased licensed premises, or public houses, in recent times; if they are carrying out significant enforcement activity in this area; and if he will make a statement on the matter. [13528/12]
View answerI am advised by the Revenue Commissioners that they may only facilitate the issue of a Publican's licence where the appropriate certificate has been issued by a District or Circuit Court, and certain conditions, as set down in legislation, are met. These include:
Valid Original Court Certificate,
Valid Tax Clearance Certificate,
Short Certificate of Incorporation (if Licensee is a company),
Certificate of Registration of Business Name.
The person/entity to whom the Court has granted the certificate for a premises is clearly named on the Court Certificate. However, the Court Certificate contains no details of the conditions under which they hold title or beneficial use/access to the premises i.e. whether landlord or tenant. Accordingly, in conducting compliance activity in respect of renewal of publicans' licences, on the basis that the possession of a valid Tax Clearance Certificate is a prerequisite, the Revenue Commissioners do not normally distinguish between leased or owned premises.
I am further advised by the Revenue Commissioners, that their strategy in relation to the broad range of compliance activities which they carry out is to focus on the areas of greatest risk. This includes, from time to time, focusing on particular sectors, including publicans. Revenue's priority is to select cases for intervention based on various risk indicators and other information, which could include intelligence from a range of sources and third party information.
