Austin Currie
Ceist:131 Mr. Currie asked the Minister for Finance the reason a C2 certificate has not been granted to a person (details supplied) in County Dublin. [7188/01]
Written Answers. - Taxes Consolidation Act.
The issue of C2 certificates is governed by the provisions of section 531(11) of the Taxes Consolidation Act, 1997. Section 531(11) requires an inspector of taxes to be satisfied that, among other things, an applicant for a C2 certificate (i) has complied with his/her tax obligations and (ii) has a fixed place of business.
I am informed by the Revenue Commissioners that the inspector of taxes refused the taxpayer's application for a C2 certificate on 11 August 2000 because (i) the taxpayer's VAT return for May/June 2000 was outstanding, and (ii) his fixed place of business was given as his parents' home address.
The taxpayer's VAT returns are now up to date. If he wishes to renew his application for a C2 certificate, and he is still trading from his parents' home, he must provide evidence that he has security of tenure in respect of the premises. A lease, of at least 12 months duration, on the premises or part of the premises, would fulfil this requirement.