Bernard Durkan (Kildare North, Fine Gael)
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To ask the Minister for Finance if and when a tax clearance certificate will issue in respect of a person (details supplied) in County Kildare; and if he will make a statement on the matter. [44029/12]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that on 8th June 2012 the individual concerned applied for a Tax Clearance Certificate. This application was refused, as there was outstanding Income Tax on record. Following discussion with Kildare Revenue District, Revenue agreed to issue a tax clearance certificate for a period of three months, on foot of an interim instalment arrangement and a requirement that the taxpayer would regularise his tax affairs before the issue of a further tax clearance certificate. Revenue issued a Tax Clearance Certificate valid for a period of three months on 15 June 2012. This expired on 15 September 2012.

The interim instalment arrangement which was agreed in June was not fully honoured by the taxpayer. In addition, requests from the Collector-General for information in order to consider an instalment arrangement to fully address outstanding liabilities were not responded to in full. Furthermore, there is no record of receipt of an application for a Tax Clearance Certificate since the expiry of the most recent certificate in September.

The individual contacted Kildare Revenue District in the past week and tax clearance was discussed. The individual was informed that as there is no arrangement in place for payment of the arrears a Tax Clearance Certificate could not be issued at present. The individual is aware that he must regularise his tax affairs before a further tax clearance certificate can be issued to him.