Michael McGrath (Cork South Central, Fianna Fail)
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Question 195: To ask the Minister for Finance further to Parliamentary Question No. 135 of 13 March 2012, in considering whether or not to facilitate the issuing of a publican's licence to a new person or entity, the Revenue Commissioners take account of outstanding tax liabilities owed by the previous holder of the licence or if the Revenue Commissioners is willing to facilitate the issuing of the licence to a new person or entity provided the normal conditions are in place irrespective of whether the previous licence holder still has significant tax liabilities arising from the holding of the licence. [24227/12]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that all persons or entities who wish to obtain a publican's licence must hold a valid tax clearance certificate. Tax compliance issues, including the matter of outstanding liabilities, are dealt with through the tax clearance process. If an old licensee, who owes tax, and a proposed new licensee, are connected persons within the meaning of Section 1094(3) of the Taxes Consolidation Act 1997 then a tax clearance certificate cannot be obtained by such a new proposed licensee. Accordingly, in these circumstances a proposed new licensee will not be in a position to obtain a Publican's Licence.

If there is not a connection between the parties, as provided for in Section 1094(3) Taxes Consolidation Act 1997, then the tax liabilities of the original licensee have no implications for the granting of a new licence to a different unconnected party or entity.