Bernard Durkan (Kildare North, Fine Gael)
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Question 67: To ask the Tánaiste and Minister for Finance when a C45 will issue in the case of a person (details supplied) in County Kildare; and if he will make a statement on the matter. [26841/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that they have today issued a letter to the principal contractor in this case. The letter advises them that, under Section 17 of the Finance Act 1970, they are obliged to deduct tax at 35% from each payment made to a contractor, and that they should issue a Form RCTDC (C45) when such payments are being made. They have been advised to do this immediately in the person in question's case.