Tuesday, 16 January 2018
Department of Finance
Tax Clearance Certificates
185. To ask the Minister for Finance when a tax clearance certificate will be provided by the Revenue Commissioners to a person (details supplied) in order for them to draw down a farm payment from the Department of Agriculture, Food and the Marine; and if he will make a statement on the matter. [54348/17]
Revenue has advised me that the administrative process for tax clearance was changed from a paper based system to a real-time online facility (electronic Tax Clearance or ‘eTC’) with effect from 1 January 2016. The legislative basis to change the process to an online environment is provided for by Section 95 of the 2014 Finance Act.
The introduction of ‘eTC’ means that taxpayers no longer need to provide a paper certificate to confirm tax clearance to a third party. Instead tax clearance can be verified by simply supplying the unique ‘Tax Clearance Access Number’ and PPSN to the relevant third party. The only circumstances where a paper Tax Clearance Certificate may still issue is where the taxpayer is not e-enabled, for example no access to technology, or due to infirmity.
Revenue has advised me that the person in question was previously advised that they needed to apply online through the ‘eTC’ system for tax clearance certification but have to date failed to do so. It is not possible for Revenue to ensure their tax clearance is in place until the application process is completed.
Revenue has also confirmed that the person was provided with the direct contact details of an official to assist them if they were experiencing any difficulties in completing the application process. Revenue has assured that this arrangement is still in place should the person wish to avail of it.