Tony Gregory (Dublin Central, Independent)
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Question 188: To ask the Minister for Finance if his Department will assist a person (details supplied) in Dublin 3 who requires a tax clearance certificate to return to work and who cannot clear their relatively minor tax arrears before returning to work. [13872/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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It is a fundamental requirement of the tax clearance process that an applicant's tax affairs are in order before a certificate can issue.

I am advised by the Revenue Commissioners that, in this case, there are Income Tax payments outstanding for the years 2000-2004 totalling €2,389. Since March 2006, no payments have been made to try and reduce these arrears. In the period since then, there have been contacts with the taxpayer in an effort to agree an instalment arrangement over a period of time to discharge the arrears. However, the taxpayer has not agreed to any of the instalment arrangements that have been proposed.

Therefore, I am advised by the Revenue Commissioners that in the absence of a commitment from the applicant to enter into a reasonable arrangement to discharge his arrears, it is not possible to issue a tax clearance certificate in this case.