Arthur Morgan (Louth, Sinn Fein)
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Question 230: To ask the Minister for Finance the number of cases in 2005 and each of the previous five years in which a person seeking to obtain a C2 certificate of authorisation have been found by the Revenue Commissioners to have supplied false information in regard to any of the specified requirements which must be fulfilled in order to qualify for receipt of a certificate. [18324/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that when a person applies for a C2 certificate Revenue examines the Form RCT5 as part of the application process. Certificates may be refused until certain conditions are met, refused ultimately or withdrawn after issue if this is deemed appropriate in the circumstances.

I am further advised by Revenue that they do not record the number of cases where a C2 certificate is either refused or withdrawn including cases where false information has been supplied in the application process. Consequently the information required by the Deputy can not be supplied.