Vol. 492 No. 7
182 Mr. Perry asked the Minister for Finance if he will clarify the position in relation to a C2 certificate for a person (details supplied) in County Sligo in view of the fact that his employer will not release payment of his current C2 certificate which was issued in April 1998; and if he will make a statement on the matter. [14862/98]
I am informed by the Revenue Commissioners that the taxpayer currently holds a C2 certificate but that, based on information available to the inspector of taxes, it is the commissioners' understanding that the taxpayer is an employee subject to PAYE. To retain the C2 certificate, the taxpayer must demonstrate to the inspector that he fulfils all the conditions, as set out in section 531 of the Taxes Consolidation Act, 1997, necessary for such retention. I am further informed that the inspector will shortly be contacting the taxpayer to establish from him whether he intends to use the C2 certificate for further contracts.
