Tax Clearance Certificates

Dáil Éireann Debate, Tuesday - 14 May 2013

Tuesday, 14 May 2013

Questions (180)

Seán Fleming

Question:

180. Deputy Sean Fleming asked the Minister for Finance if State bodies, State agencies and public bodies should be required to get a tax clearance certificate ffrom persons who purchase assets from them to ensure assets formerly owned by the State are not going into the black economy in view of the fact that there is a requirement for tax clearance certificates to be available for people who are receiving payment from a public body in many cases; and if he will make a statement on the matter. [22267/13]

Written answers

Minister for Finance

A Tax Clearance Certificate is a written confirmation from Revenue that a person's tax affairs are in order at the date of issue of the Certificate. As the Deputy has noted, the requirement to produce a Tax Clearance Certificate usually arises in the context of a person seeking State money, e.g. Government contracts or grants. They can also be required when obtaining licences, e.g. an excise licence or road transport licence, or in other cases such as where the Standards in Public Office Act, 2001 applied tax clearance requirements to persons elected to the Dail or Seanad, judicial appointees and senior office appointees. However, the disposal of State assets to which the Deputy refers is primarily a matter for my colleague, Minister Howlin.