I am informed by the Revenue Commissioners that they may only facilitate the issue of a Licence where the appropriate Court certificate is submitted within 12 months of issue, and certain conditions, as set down in legislation, are met. These include: -
- Valid Tax Clearance Certificate
- Short Certificate of Incorporation (if Licensee is a company)
- Certificate of Registration of Business Name.
In the event that any of these conditions are not met, the Revenue Commissioners approach is to engage and advise their customers of the steps necessary to resolve outstanding issues to facilitate the issuing of the licence. Statistics are not maintained of the number of cases which fail to obtain a licence at this stage in the process. The question of refusal does not arise because once the conditions as outlined above are met the Revenue Commissioners cannot refuse to issue a licence.