Leo Varadkar (Dublin West, Fine Gael)
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Question 177: To ask the Tánaiste and Minister for Finance if the policy with regard to the automatic renewal of tax clearance certificates to sole traders has changed; if so, the reason for such a change; and if he will make a statement on the matter. [7159/08]

Leo Varadkar (Dublin West, Fine Gael)
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Question 178: To ask the Tánaiste and Minister for Finance if the policy with regard to the automatic renewal of tax clearance certificates to limited companies has changed; if so, the reason for such a change; and if he will make a statement on the matter. [7160/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 177 and 178 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 there has been no change in the policy with regard to the automatic renewal of tax clearance certificates to either sole traders or limited companies. As part of Revenue's ongoing commitment to developing simplified processes and procedures and reducing the regulatory burden on business and personal taxpayers, a facility was introduced some time ago to automatically renew tax clearance certificates for compliant taxpayers. This service is particularly useful for persons tendering for public contracts or renewing licences annually.

A taxpayer whose tax affairs are in order, is issued with tax clearance certificates each year for a period of three years after the issue of the original certificate. The taxpayer is not required to re-apply during this period. Prior to the expiry date of the fourth tax clearance certificate, Revenue notifies the taxpayer that s/he needs to complete an updated application form in order to renew their tax clearance certificate.