Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I move amendment No. 14:

In page 30, between lines 32 and 33, to insert the following:“(9) The obligation under subsection (2) or (3) shall not apply in relation to the year following the year in which the person concerned ceases to be a Category A public official (or in relation to any subsequent year in which he or she continues to be no longer such an official).”.

I am proposing amendment No. 14 to clarify that the obligations regarding tax compliance contained in section 16 do not apply once the public official concerned is no longer a public official. This is essentially a technical amendment. I am proposing amendment No. 15 to allow the new standards commissioner to determine the format and means by which tax clearance certificates are furnished to him or her. If a person is currently a public official, he or she is required to furnish a tax compliance certificate. If he or she is no longer a public official, this is not required but he or she may still be subject to other parts of the Bill, such as in respect of land. Amendment No. 15 gives the standards commissioner the power to determine the format in which that information can be shared.

There are two ways in which this could be developed. First, it could be shared electronically, as opposed to by the exchange of the piece of paper, which is what happens at present. Second, we could allow the standards commissioner to get the information directly from the Revenue Commissioners. I am in favour of doing this but it would be a matter for the standards commissioner. At the moment, a person receives a tax clearance certificate and sends directly back to the standards commissioner. However, it may be more efficient to allow the commissioner to request the information directly from the Revenue Commissioners.