Robert Troy (Longford-Westmeath, Fianna Fail)
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338. To ask the Minister for Finance if he will address the delay that solicitors are having acquiring capital acquisitions certificates from the Office of the Revenue Commissioners, Capital Acquisitions Tax Unit, Government Buildings, Millennium Centre, Dundalk, County Louth (details supplied). [1322/23]

Michael McGrath (Cork South Central, Fianna Fail)
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I am advised by Revenue that there are no delays in the processing of Capital Acquisitions Tax (CAT) certificates, where all relevant information is received at the time of application. In some instances, Revenue may require additional information in support of the application and any delay in responding to those requests may lead to a delay in the processing of certificates.

Revenue have confirmed that the certificate for the person concerned, originally issued to the solicitor acting on 23 February 2021 and was re-issued on 22 April 2022. Revenue was not aware that the second certificate had not been received and will now arrange to re-issue the certificate again.