Dáil Éireann díospóireacht -
Wednesday, 24 Mar 1993

Vol. 428 No. 2

Written Answers. - Tax Clearance Procedures.

Peter Barry

Ceist:

59 Mr. Barry asked the Minister for Finance if he will make it a condition of appointment to any State board, Government agency, or as an adviser to a Government Minister, that the person to be appointed has a tax clearance certificate from the Revenue Commissioners both for himself-herself and also for any company of which he-she is a director.

Minister for Finance (Mr. B. Ahern)

The basic aim of the tax clearance procedures is to ensure that persons or groups benefiting from public contracts, in receipt of significant assistance from public funds, or being issued with State licences which allow them to conduct a business for profit, have discharged their tax liabilities. They must first produce evidence that their tax affairs are in order. This evidence normally comes in the form of a tax clearance certificate issued by the Revenue Commissioners. Tax clearance procedures have been in operation for public contracts and grants since June 1986 and March 1988 respectively.

In the 1992 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 provides for the presentation of a tax clearance certificate before an intoxicating liquor retailer's licence may be granted by the Revenue Commissioners.

In this year's budget, I announced that the tax clearance requirements will be extended to those licences issued by Revenue for bookmakers, auctioneers, petrol stations, liquor dealers and gaming operators.

As these measures indicate, the scope of the tax clearance procedures as a means of ensuring that tax obligations are complied with is kept under active review. I have no plans to extend tax clearance to public appointments, including those mentioned in the question.