asked the Minister for Finance if the Revenue Commissioners will issue a company (details supplied) with a sub-contractor's certificate.
Written Answers. - Sub-Contractor's Certificate.
544.
A sub-contractor's certificate is issued only when certain conditions are satisfied. These conditions were designed to protect the receipt of revenue into the Exchequer and are contained in section 17 of the Finance Act, 1970, and the regulations made under that section. One of those conditions requires the applicant to carry on business from a fixed place of business, established in a permanent building with such equipment, stock and other facilities as, in the opinion of the Revenue Commissioners, are required for the purposes of the business.
The Revenue Commissioners have advised me that the inspector of taxes is not satisfied that this statutory requirement has been met in the present case and, consequently, a sub-contractor's certificate cannot be issued at this time. The inspector received a communication dated 28 March 1984, from the agents acting on behalf of the applicant company, which indicated that certain steps were being taken by the company which would satisfy the inspector that the requirements of the relevant legislation were being met, but no further communication has been received since that time.