I propose to take Questions Nos. 191 and 200 together as they refer to the same case.
In regard to outstanding correspondence, I accept that there was a delay in replying to this case, which was due to pressure of other work in the relevant areas in question. This is regretted but the information requested has now been supplied to the person concerned.
As regards the procedures for public sector contracts, the position is that for all such contracts of a value of £5,000, inclusive of VAT, or more within any 12 month period, the contractor is required to produce either a valid tax clearance or C2 certificate.
Section 1095 of the Taxes Consolidation Act, 1997, provides that the Collector-General must issue a tax clearance certificate to a person who has complied with the obligation to pay and remit any taxes, interest and penalties and to deliver returns due to Revenue. An applicant for a tax clearance certificate has a statutory right to appeal a refusal of a certificate to the Appeal Commissioners and the courts. This right is conditional on the payment of outstanding liabilities, provided such liabilities are not in dispute.
Due process must be observed in making decisions to grant or refuse a certificate. It would not be appropriate for the Collector-General to use the tax clearance legislation to refuse certificates in circumstances where legal disputes concerning the liability exist or Revenue investigations have not been completed.