In accordance with section 23 of the Ethics in Public Office Act 2001, officers of Departments at or above deputy secretary level must make a statutory declaration that they are tax-compliant within one month of taking up office. In addition, such officers must forward to the Standards in Public Office Commission a tax clearance certificate issued by the Revenue Commissioners within nine months of taking up office.
Apart from the aforementioned officers, all matters relating to tax are regarded as a private issue between the individual and the tax authorities and I would not, therefore, be aware of the number of civil servants in my Department who have made tax settlements with the Revenue Commissioners. Any extension of the scope of section 23 of the above Act of 2001 to other designated officers in Departments, including auditors, would require amendment of the legislation.