Michael McGrath (Cork South Central, Fianna Fail)
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Question 209: To ask the Minister for Finance the position in relation to the issuing of a tax clearance certificate to a person (details supplied) in County Cork. [23141/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the person in question applied for a tax clearance certificate on 4 March 2008. A reply issued to that person on 4 March 2008 to say that the application for a tax clearance certificate was not being allowed as all the conditions required were not met.

The conditions to be met by an individual are:

(i) all taxes, interest and penalties must be paid

(ii) all required returns in relation to income tax, capital gains tax, value added tax and PREM (Employers liability) must be submitted.

(iii) Where the applicant is or was a member of a partnership, a tax clearance certificate can only be issued if, for the period of the person's membership, the partnership was also in compliance with its tax obligations.

(iv) Where a person pays income tax under the PAYE system and the Inspector has requested completion of a return of income for a particular tax year, this return must be submitted before a tax clearance certificate can be issued.

The applicant has a number of outstanding returns and may contact the following member of staff to finalise the matter: Ms. Helen Clune, Office of the Revenue Commissioners, Revenue House, Blackpool, Cork, Tel: 021 6027387.