asked the Minister for Finance if he is aware that private contractors who have obtained by tender local authority schemes, that is housing, water and sewerage, must deduct income tax from their employees; if this should be a condition of the tender; and if he will make a statement on the matter.
Written Answers. - Income Tax Deduction.
235.
I have been advised by the Revenue Commissioners that private contractors who are awarded local authority contracts, in common with all other employers, are obliged by law to deduct tax from their employees under the PAYE scheme and to remit the tax so deducted to the Revenue Commissioners.
As I mentioned in my budget speech on 25 January 1984, details of persons obtaining public sector contracts are now being supplied to the Commissioners and I am examining the feasibility of requiring the production of a tax clearance certificate as a condition of obtaining such contracts.