Dáil Éireann díospóireacht -
Tuesday, 23 Nov 1993

Vol. 436 No. 1

Written Answers. - Tax Clearance Certificate.

Ivor Callely

Ceist:

21 Mr. Callely asked the Minister for Finance the annual number and cost of issuing tax clearance certificates; if his attention has been drawn to concern by the business community with regard to the difficulties experienced in obtaining a tax clearance certificate within existing bureaucratic regulations; and when a more business-friendly system will be introduced.

Minister for Finance (Mr. B. Ahern)

I am informed by the Revenue Commissioners that since 1990 the annual number of tax clearance certificates issued by the Collector General's Office and the cost associated with the issue of those certificates is as follows:

Year	Certificates Issued
1990	10,318
1991	12,634
1992	32,480
1993 (to date)	40,788

It is estimated that the 1993 cost of issuing tax clearance certificates will be in the region of £800,000.

I am aware of the concerns of the business community with regard to difficulties experienced in obtaining tax clearance certificates. Unfortunately earlier this year there was some delay in the issue of certificates. This position is now being corrected and the time taken to issue tax certificates has been reduced from 8 weeks to 2 weeks. Measures are being taken to reduce this period further.

In the particular case of tax clearance for excise licences, the seasonal nature of demand can give rise to a peak over a short period and in these circumstances the issue of tax clearance certificates may take a little longer.

I am also aware of the business community's difficulty with the requirement to have a separate tax clearance certificate for each public authority. This issue has been raised by the Task Force on Small Business and a tax clearance certificate valid for one year and effective for all purposes has been suggested. This proposal is currently under consideration by the Revenue Commissioners and in my Department. Any proposals for improving procedures from the Deputy or from interested parties would be taken into account as part of that consideration.