Damien English (Meath West, Fine Gael)
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Question 249: To ask the Tánaiste and Minister for Finance the implications for awarding public contracts, making grant payments and the issuing of various licences of the perception that under tax law, an application for a tax clearance certificate and a tax clearance certificate are the same; and if he will make a statement on the matter. [2404/08]

Damien English (Meath West, Fine Gael)
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Question 250: To ask the Tánaiste and Minister for Finance if he has plans to distinguish in tax law an application for a tax clearance certificate and a tax clearance certificate; and if he will make a statement on the matter. [2405/08]

Damien English (Meath West, Fine Gael)
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Question 251: To ask the Tánaiste and Minister for Finance his views on the perception that under tax law, an application for a tax clearance certificate and a tax clearance certificate are the same; and if he will make a statement on the matter. [2406/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 249 to 251, inclusive, together.

Responsibility for the administration of the various tax clearance schemes is assigned in legislation to the Revenue Commissioners. I am advised by Revenue that a tax clearance certificate will normally be issued to a person whose tax affairs are up to date. This means that at the time of the application, the person:

has made all of the required tax returns to Revenue and

has paid all tax known to be due or agreed a payment schedule in respect of such tax debts.

Where an applicant for tax clearance does not meet the criteria mentioned, a formal notification of refusal is issued by Revenue. This notification sets out the basis for refusal of the application, and this refusal can be appealed to the Appeal Commissioners in the normal way.

In other words, an applicant applies and the certificate is either granted or refused.

In relation to tax clearance for holders of public office, the Standards in Public Office Act 2001 provides for the request for, and issue of, an Application Statement where a person has applied for a tax clearance certificate to the Collector-General of the Revenue Commissioners and

no decision has been taken on the application by the Collector-General, or

the Collector-General has refused to issue a certificate but the refusal is the subject of an appeal yet to be determined.

In these circumstances, in accordance with the Standards in Public Office Act 2001, the Collector-General will, on request, provide an Application Statement to the applicant confirming that the person has applied for a tax clearance certificate and that no decision on the application has been made.

The Deputy will be aware that where a person provides an Application Statement to the Standards in Public Office Commission, the person is deemed not to be in breach of the requirement to produce a tax clearance certificate under the Standards in Public Office Act. This position continues to apply until such time as a decision is made on the application for a certificate or on the appeal against a refusal, as the case may be.

Paul Kehoe (Wexford, Fine Gael)
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Question 252: To ask the Tánaiste and Minister for Finance if, when a taxi operator is renewing his or her taxi licence, the Taxi Regulator should accept a downloaded copy of the required tax clearance certificate to confirm they are tax compliant; and if he will make a statement on the matter. [2407/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The Revenue Commissioners have identified tax clearance as an area amenable to reduction in the administrative burden for businesses, in line with the Government's policy of reducing compliance costs for businesses arising from regulation or other administrative requirements.

Revenue has introduced an on-line verification facility, whereby a third party may verify that a taxpayer holds a tax clearance certificate. The details and benefits of the facility are as follows :

the facility is secure and can only be accessed with the permission of the taxpayer who holds the tax clearance certificate

the taxpayer gives permission by providing certain details relating to his tax clearance certificate to the third party/public body. This enables the third party/body to access the secure facility through the Revenue website www.revenue.ie

there is no need for the taxpayer to produce the original tax clearance certificate (paper version). This facility is particularly useful where the taxpayer applies regularly for public sector contracts.

It is not possible to download paper copies of the tax clearance certificate.

I am informed by Revenue that they have recently written to all Government Departments requesting their assistance in promoting the availability and advantages of the on-line verification facility. I support Revenue's initiative in the development of this facility.