I have been advised by the Revenue Commissioners that a tax clearance certificate is not required to operate shooting activities as set out in the question. The profits from these activities should be included as part of a hotel's profits in the returns made to the Revenue Commissioners.
Tax clearance procedures have been in operation for public contracts and grants since June 1986 and March 1988 respectively. In 1992, I announced that tax clearance would be extended to a broad range of licences concentrating initially on licences issued by the Revenue Commissioners. 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 at present to extend tax clearance to the area of tourist shooting.