Brendan Howlin (Wexford, Labour) | Oireachtas source

As I indicated earlier to Deputy Fleming, it is the legal responsibility of the contracting authority - if it is a school, the Department of Education and Skills, if it is a road, the Department of Transport, Tourism and Sport and the NRA - to ensure that all legal requirements are complied with.

The Deputy raised the case of subcontractors. In any public contract valued at greater than €10,000, inclusive of VAT, which is not a huge contract, it would be a condition of the award of the main contract that all subcontractors employed on the projects must produce a tax reference number where a payment exceeds €650.

Records of tax reference numbers must be kept by the contractor and must be available for inspection by the Revenue Commissioners. Where payments exceed €2,600 in any 12-month period, the subcontractor is required to produce a current tax clearance certificate. Payments under a contract are at all times conditional on compliance with all the contract requirements set out.

The management of the tendering process is a matter for each contracting body. The Deputy has again instanced his concerns about some contracts. If he has concerns about non-compliance with normal legal requirements in respect of any contract awarded in this State, I would like to hear from him and I will ensure they are investigated.

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