Eric Byrne (Dublin South Central, Labour)
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168. To ask the Minister for Finance the position regarding a tax clearance certificate in respect of a person (details supplied) in Dublin 12; and if he will make a statement on the matter. [17383/14]

Michael Noonan (Limerick City, Fine Gael)
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I have been advised by the Revenue Commissioners that a company of which the named individual is a Director has been refused a Tax Clearance Certificate. On 15 May 2013 the Revenue Commissioners wrote to the individual concerned outlining the reasons why a Tax Clearance Certificate could not issue. The named individual has a controlling interest in two companies which have ceased to trade. Revenue remains an unpaid creditor in respect of both companies and, until such time the outstanding tax issues in relation to those companies are resolved, it is not possible to issue a tax clearance certificate. The letter of 15 May 2013 gave details of the appeal procedures in relation to tax clearance. In addition a copy of Revenue Complaints and Review Procedure leaflet CS4 was enclosed with this correspondence.