Oireachtas Joint and Select Committees
Thursday, 20 February 2014
Public Accounts Committee
2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 23 - Revenue Collection
Chapter 24 - Management of Revenue Debt
Chapter 25 - Taxpayer Compliance
Chapter 26 - Corporation Tax Losses
Chapter 27 - Tax Audit Settlements
12:10 pm
Ms Josephine Feehily:
C2 certificates are no longer required following the introduction of the electronic relevant contracts tax system, eRCT. What householders will require is a printout from the eRCT system showing that we have given the contractor a tax rate of 0% or 20%. They will also require the contractor's VAT number and a tax clearance certificate of a recent date. Pictures of such documents are available for householders in the booklet which is being distributed through all Revenue offices, citizens' advice centres and so on.