Liam Twomey (Wexford, Fine Gael) | Oireachtas source

Anyone in receipt of Government moneys must have a tax clearance certificate. Let us say, for instance, a grant is given to a HSE-funded organisation and that organisation then does business with another organisation. Everyone in that chain must have a tax clearance certificate, as I understand it. If a business is big enough, it would be registered for VAT because it would be claiming VAT back. If a farmer supplies a small off-farm service to his neighbours, that farmer will have a PPS number because he or she needs one to claim a single farm payment, for example. I would suggest that there is no need for the additional requirement being sought by the Deputy.