Leo Varadkar (Dublin West, Fine Gael)
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Question 57: To ask the Tánaiste and Minister for Finance the reason, in view of the requirement under section 62 of the National Cultural Institutions Act 1997 and section 1094 of the Taxes Consolidation Act 1997 for a tax clearance certificate in order to hold a liquor licence for cultural institutions, an application certificate is not accepted in lieu of a tax clearance certificate to comply with the relevant legislation and regulations as is permitted under the Standards in Public Office Act 2001; and if he will make a statement on the matter. [5836/08]

Leo Varadkar (Dublin West, Fine Gael)
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Question 58: To ask the Tánaiste and Minister for Finance the reason, in view of the requirement under section 49 of the Finance Acts 1909 to 1910 and section 1094 of the Taxes Consolidation Act 1997 for a tax clearance certificate in order to hold a liquor licence, an application certificate is not accepted in lieu of a tax clearance certificate to comply with the relevant legislation and regulations as is permitted under the Standards in Public Office Act 2001; and if he will make a statement on the matter. [5837/08]

Leo Varadkar (Dublin West, Fine Gael)
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Question 64: To ask the Tánaiste and Minister for Finance the reason, in view of the requirement under sections 8, 9 and 10 of the Auctioneers and House Agents Act 1947 and section 1094 of the Taxes Consolidation Act 1997 for a tax clearance certificate in order to hold an auctioneer's or house agent's licence, an application certificate is not accepted in lieu of a tax clearance certificate to comply with the relevant legislation and regulations, as is permitted under the Standards in Public Office Act 2001; and if he will make a statement on the matter. [5912/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 57, 58 and 64 together.

The Standards in Public Office Act 2001 does not require only the submission of an application statement or tax clearance certificate, as the Deputy's questions imply. Briefly, it requires the submission to the Standards in Public Office Commission of either a tax clearance statement or an application statement, plus in either case a statutory declaration by the person concerned that to the best of his or her knowledge or belief, he or she was tax-compliant at the time of making the declaration and nothing prevented the issue to him or her of a tax clearance certificate.

The Act 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 accordance with the Act, 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. Under the Act, the person is deemed not to be in breach of the requirement to produce a tax clearance certificate until such time as the application for a certificate is refused and the refusal has not been appealed or an appeal has not been upheld. In this circumstance, the Collector General must inform the Standards Commission of the refusal. The Standards Commission must produce a report on the matter which in the case of Oireachtas members (including office-holders) must be submitted to the Select Committee on Members' Interests of the relevant House and must be laid by that Committee before the Houses, and in the case of others covered by the 2001 Act must be submitted to the head of the public body concerned.

There are a number of differences between the Standards in Public Office Act 2001 and other tax clearance legislation, reflecting the different circumstances of the groups to whom they apply. Responsibility for the administration of the various tax clearance schemes is assigned in legislation to the Revenue Commissioners.