Michael McGrath (Cork South Central, Fianna Fail)
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Question 110: To ask the Minister for Finance the position regarding the regulations and licensing requirements concerning the establishment of a certain facility (details supplied). [7721/11]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that a licence from them is required for the activity in question, and that a person applying for such a licence must provide a Tax Clearance Certificate. In addition, the premises where the activity is to be carried on must be approved as a tax warehouse by the Revenue Commissioners in accordance with section 109 of the Finance Act 2001.