Vol. 407 No. 6
82 Mr. Aylward asked the Minister for Finance the reason for the delay in issuing a tax clearance certificate to persons (details supplied) in Waterford where the sum of £5,000 was paid to the Collector-General in order that this certificate might issue.
I am informed by the Revenue Commissioners that an application for a tax clearance certificate was received in the Collector-General's office from the taxpayers in question on 29 January 1990. The application was refused by the Collector-General on 6 February 1990 because of arrears of tax owed by one of the taxpayers involved. A further application for a tax clearance certificate was received in the Collector-General's office from the same taxpayer on 15 February 1991. This application was refused by the Collector-General on 19 February 1991. While the taxpayer in question paid £5,000 in respect of his income tax liabilities, arrears of VAT and PAYE remain outstanding in this case.
