Written Answers. - Tax Clearance Certificates.

Tuesday, 25 May 1999

Dáil Éireann Debate
Vol. 505 No. 3

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  127.  Mr. Gregory  Information on Tony Gregory  Zoom on Tony Gregory   asked the Minister for Finance  Information on Charlie McCreevy  Zoom on Charlie McCreevy   if, further to Parliamentary Question Nos. 93 of 28 April 1999 and 166 of 11 May 1999, the beneficial owners and partners of a company (details supplied) fully satisfied all the necessary criteria for tax clearance certification. [13456/99]

[644]Minister for Finance (Mr. McCreevy): Information on Charlie McCreevy  Zoom on Charlie McCreevy  I note that the company to which this parliamentary question refers is a different company from that named in the Deputy's question of 28 April 1999.

The tax affairs of each individual and company are confidential between the persons concerned and the Revenue Commissioners. Consequently, I am not in a position to indicate, as requested by the Deputy, how the persons mentioned in the question stand in relation to the satisfaction of tax clearance criteria.

As regards the general position in relation to tax clearance, section 1095 of the Taxes Consolidation Act 1997, regulates the issue of tax clearance certificates in relation to public sector contracts. The section provides that where the applicant for a tax clearance certificate is a company, a certificate shall not be issued unless the tax affairs of the company and each person who is either the beneficial owner of, or able directly or indirectly to control, more than 50 per cent of the ordinary share capital of the company, are in order.


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