Richard Bruton (Dublin North Central, Fine Gael)

The reason for referring to the tax clearance certificate is to establish the probity of the business - that it is a business compliant with its general tax obligations. The second provision, in the new section 33A(5)(b), permits the Labour Court to trawl for any information it deems appropriate. Singling out the tax clearance certificate does not have the same status and it is not interpreted as confining the trawl for information. The legal advice I received is that giving the untrammelled power to get such information as the Labour Court deems appropriate is better than itemising one or more elements. The procedure provides for the court to convene a hearing of parties to the application. Clearly, if an issue arises in the case of a particular hearing to give the court grounds for concern that, for example, payments had been made to directors, the court has the power to use section 33A(5)(b) to ascertain that information. The court has full powers if other parties alert it to issues it had not been aware of or had not sought information on. The court has the power to continue to dig to get satisfactory information before making its adjudication.

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