Vol. 423 No. 1
123 Mr. Quinn asked the Minister for Finance if, in respect of the 1992 Finance Act, he will outline whether local authorities who issue casual trading permits, under the Casual Trading Act, 1980, will be required to obtain, on behalf of the Revenue Commissioners and the State, a certificate of tax clearance from applicants for new or renewed permits before permits are issued by the local authority; and if he will make a statement on the matter.
In the budget, I announced that the Finance Bill would contain provisions to enable me to extend tax clearance to licences such as those for pubs, dance halls, employment agencies, bookmakers and so on. It was decided to concentrate initially on liquor licences issued by the Revenue Commissioners. Accordingly, the Finance Act, 1992 (section 156) provides for the presentation of a tax clearance certificate before an intoxicating liquor retailer's licence may be granted by the Revenue Commissioners. No provison has been made in the Act in relation to the issue of any other licence or permit.
Matters relating to the issue of Casual Trading Permits under the Casual Trading Act, 1980, are primarily the responsiblity of my colleague the Minister for the Environment.
