Grace Boland (Dublin Fingal West, Fine Gael)
Link to this: Individually | In context

596. To ask the Minister for Finance if there is a plan to require tax clearance certificates for DBE operators and registered sellers exceeding certain thresholds; and if he will make a statement on the matter. [47186/25]

Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context

A Tax Clearance Certificate is confirmation from Revenue that an applicant's tax affairs are in order. However, Revenue may issue a Tax Clearance Certificate to a customer who has tax arrears where the arrears are covered by an instalment arrangement.

As such, tax clearance is required for various purposes, such as renewal of a variety of licences and permits, public sector contracts, grants, subsidy payments and Government supports. The current tax clearance procedures in relation to the payment of grants, subsidies and similar type payments by Government Departments and other public sector bodies are set out in Circular 44/2006. Meanwhile, the current tax clearance procedures in relation to Public Service Contracts are set out in Circular 43/2006.

The procedures in these circulars have applied to all applications received after 1 January 2007 and there are currently no plans to amend them. It should be noted, however, that the Department of Public Expenditure, National Development Plan Delivery and Reform has responsibility for public sector procurement rules generally.

Further details on the current tax clearance procedures in respect of grants, subsidies and similar type payments is available at: circulars.gov.ie/pdf/circular/finance/2006/44.pdf

Meanwhile, further details on the current tax clearance procedures in respect of public sector contracts is available at: circulars.gov.ie/pdf/circular/finance/2006/43.pdf

The operation and registration of Dog Breeding Establishments (DBE) is governed by legislation which is not under my remit as Minister for Finance. Any requirement for tax clearance as a condition of registration would have to be considered in conjunction with the relevant parent Department(s). Should the Deputy wish to seek information on a specific matter concerning the current tax clearance procedures, she may wish to contact my office directly with the details.