Mr. Tom Moylan:

The Bill provides that a tax clearance certificate must be produced within six months of its enactment. Much of this will be new to members of local authorities and the provisions will be brought to their attention once the Bill has been enacted. In cases where they cannot produce a tax clearance certificate, having a 12-month period following enactment to allow them to produce a tax clearance certificate would provide some leeway, provided they can show they are engaging with the Revenue Commissioners. The production of a tax clearance certificate is a new requirement with which local authority members will have to comply and we are simply seeking a little leeway by extending the period within which they will have to do so from six to 12 months after the enactment of the Bill.