Michael McGrath (Cork South Central, Fianna Fail)
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45. To ask the Minister for Finance if the Revenue Commissioners are addressing a situation whereby persons who are co-operating fully with the Revenue Commissioners and are seeking a tax clearance certificate may be denied such as certificate because another person they have been in business with, perhaps in partnership, has left the jurisdiction and is no longer co-operating with the Irish authorities; if the Revenue Commissioners are seeking to resolve this on a case-by-case basis; and if he will make a statement on the matter. [3024/14]

Michael Noonan (Limerick City, Fine Gael)
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The purpose of the Tax Clearance scheme is to ensure that persons who derive economic benefit from:

- A licence/permit to conduct certain activities in the State, and/or

- Receipt of contracts/grants, subsidies and other payments from the State

are in compliance with their tax obligations.

A Tax Clearance Certificate is a written confirmation from the Revenue Commissioners that a person's tax affairs are in order at the date of issue of the certificate. In some instances a certificate may be issued to a person who has tax arrears provided such arrears are covered by an instalment arrangement that has been agreed with Revenue.

Sections 1094 and 1095 of the Taxes Consolidation Act 1997 set out the conditions that must be satisfied before a Tax Clearance Certificate will be issued by Revenue. In particular, Section 1095 (4) states: A tax clearance certificate shall not be issued to a person unless: (a) that person and, in respect of the period of that person's membership, any partnership of which that person is or was a partner, (b) in a case where that person is a partnership, each partner, and (c) in a case where that person is a company, each person who is either the beneficial owner of, or able directly or indirectly to control, more than 50 per cent of the ordinary share capital of the company,has or have complied with all the obligations imposed on that person or on them by the Acts.

I am advised by Revenue that it will of course, review the particular circumstances of any individual case. Any relevant information in relation to an application for a Tax Clearance Certificate should be forwarded to the person's local Revenue District office for consideration.