Thomas Byrne (Meath East, Fianna Fail)
Link to this: Individually | In context | Oireachtas source

207. To ask the Minister for Finance why a person (details supplied) has not been granted a tax clearance certificate. [21115/16]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

In regard to the case referred to by the Deputy, I am advised by Revenue that the person in question previously held a tax clearance certificate for the purposes of operating a small public service vehicle but has not yet applied to renew  it. If the person intends operating on either a self-employed basis or as an employee he should contact his local tax office to ensure he is properly registered for tax purposes before applying for tax clearance through the eTC system. The person should also ensure he is registered for ROS or myAccount to facilitate the application process.

Section 95 of the 2014 Finance Act requires that all tax clearance certification must be provided via an electronic ('e') environment with effect from 1 January 2016. The only exceptions in this regard relate to taxpayers who are not e-enabled for whatever reason, for example no technology access or an infirmity. The new system (eTC) can be accessed via ROS for business customers or via MyAccount for PAYE and non-ROS customers.

If the person requires any advice or assistance in completing the eTC application process he should contact the Collector-General's Helpline at 1890 203070.