1094 Tax clearance certificates in relation to certain licences.

[FA92 s242; FA93 s140; FA97 s160(1)]

(1) In this section—

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“the Acts” means—

(a) the Tax Acts,

(b) the Capital Gains Tax Acts, and

(c) the Value-Added Tax Act, 1972, and the enactments amending or extending that Act,

and any instruments made thereunder;

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“the Acts” means—

(a) the Customs Acts,

(b) the statutes relating to the duties of excise and to the management of those duties,

(c) the Tax Acts,

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(ca) Parts 18A, 18B, 18C and 18D,

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(d) the Capital Gains Tax Acts,

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(e) the Value-Added Tax Acts,

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(e) the Value-Added Tax Acts, and any instruments made thereunder,

(f) the Finance (Local Property Tax) Act 2012;

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(f) the statutes relating to stamp duty and to the management of that duty,

(g) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,

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(g) the statutes relating to stamp duty and to the management of that duty,

(h) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,

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and any instruments made thereunder;

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“beneficial holder of a licence” means the person who conducts the activities under the licence and, in relation to a licence issued under the Auctioneers and House Agents Act, 1947, includes the authorised individual referred to in section 8(4), or the nominated individual referred to in section 9(1), of that Act;

“licence” ^[6]>means a licence or authorisation^<[6][6]>means a licence, permit or authorisation^<[6], as the case may be, of the kind referred to in—

(a) the proviso (inserted by section 156 of the Finance Act, 1992) to section 49(1) of the Finance (1909-1910) Act, 1910,

(b) the further proviso (inserted by section 79(1) of the Finance Act, 1993) to section 49(1) of the Finance (1909-1910) Act, 1910,

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(c) the proviso (inserted by section 79(2) of the Finance Act, 1993) to section 7(3) of the Betting Act, 1931,

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(c) section 7 (3), 7B(3) or 7C(3) of the Betting Act 1931

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(d) the proviso (inserted by section 79(3) of the Finance Act, 1993) to section 19 of the Gaming and Lotteries Act, 1956,

(e) the proviso (inserted by section 79(4)(a) of the Finance Act, 1993) to subsection (1) of section 8 of the Auctioneers and House Agents Act, 1947,

(f) the proviso (inserted by section 79(4)(b) of the Finance Act, 1993) to subsection (1) of section 9 of the Auctioneers and House Agents Act, 1947 (an auction permit under that section being deemed for the purposes of this section to be a licence),

(g) the proviso (inserted by section 79(4)(c) of the Finance Act, 1993) to subsection (1) of section 10 of the Auctioneers and House Agents Act, 1947,

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(h) the proviso (inserted by section 79(5) of the Finance Act, 1993) to paragraph 12(12) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975),

(i) the proviso (inserted by section 79(6) of the Finance Act, 1993) to paragraph (b) of subsection (3) of section 45 of the Finance Act, 1989, and

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(h) section 101 of the Finance Act, 1999^[7]>;^<[7][7]>,^<[7]

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(j) section 93, 116 or 144 of the Consumer Credit Act, 1995^[7]>;^<[7][7]>,^<[7]

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(k) subsection (2A) (inserted by section 106 of the Finance Act, 2000) of section 62 of the National Cultural Institutions Act, 1997^[7]>;^<[7][7]>,^<[7]

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(l) subsection (1A) (inserted by section 172 of the Finance Act, 2001) of section 2 of the Intoxicating Liquor (National Concert Hall) Act, 1983^[7]>;^<[7][7]>,^<[7]

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(m) subsection (3) (inserted by the Finance Act, 2002) of section 122 of the Finance Act, ^[11]>1992^<[11][11]>, and^<[11][11]>1992,^<[11]

(n) subsection (1A) (inserted by the Finance Act, 2002) of the Finance (1909-10) Act, ^[11]>1910;^{<[11][16]>[11]>}1910, and^{<[11]<[16][16]>}1910,^<[16]

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(o) section 21 of the Intoxicating Liquor Act ^[17]>2003;^<[17][17]>2003, and^<[17]

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(p) section 1 of the Intoxicating Liquor (National Conference Centre) Act 2010;

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“market value”, in relation to any property, means the price which such property might reasonably be expected to fetch on a sale in the open market on the date on which the property is to be valued;

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“PPS number” in relation to an individual, means the individual’s personal public service number within the meaning of section 262 of the Social Welfare Consolidation Act 2005;

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“specified date” means the date of commencement of a licence sought to be granted under any of the provisions referred to in ^[19]>paragraphs (a) to ^[13]>(i)^<[13][13]>(o)^{<[13]<[19][19]>}paragraphs (a) to (p)^<[19] of the definition of “licence” as specified for the purposes of a tax clearance certificate under subsection (2);

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“tax clearance access number” has the meaning given to it by subsection (5)(b);

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“tax clearance certificate” shall be construed in accordance with subsection (2).

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“tax reference number”, in relation to a person, means—

(a) in the case of an individual, the individual’s PPS number, and

(b) in any other case—

(i) the reference number stated on any return of income form or notice of assessment issued to the person by a Revenue officer, or

(ii) the registration number assigned to that person under section 65 of the Value-Added Tax Consolidation Act 2010;

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(2) Subject to subsection (3), the Collector-General shall, on an application to him or her by the person who will be the beneficial holder of a licence due to commence on a specified date, issue a certificate (in this section referred to as a “tax clearance certificate”) for the purposes of the grant of a licence if—

(a) that person and, in respect of the period of that person’s membership, any partnership of which that person is or was a partner,

(b) in a case where that person is a partnership, each partner,

(c) in a case where that person is a company, 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,

has or have complied with all the obligations imposed on that person or on them by the Acts in relation to—

(i) the payment or remittance of the taxes, interest and penalties required to be paid or remitted under the Acts, and

(ii) the delivery of returns.

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(2A) Compliance with the obligations imposed on a person referred to in subsection (2) may be reviewed from time to time by the Collector-General and a tax clearance certificate issued under subsection (2) may be rescinded by the Collector-General where those obligations are found at the time of any review not to be complied with.

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(3) Subject to subsection (4), where a person (in this section referred to as “the first-mentioned person”) will be the beneficial holder of a licence due to commence on a specified date and another person (in this section referred to as “the second-mentioned person”) was the beneficial holder of the licence at any time during the year ending on that date, and—

(a) the second-mentioned person is a company connected (within the meaning of section 10 as it applies for the purposes of the Tax Acts) with the first-mentioned person or would have been such a company but for the fact that the company has been wound up or dissolved without being wound up,

(b) the second-mentioned person is a company and the first-mentioned person is a partnership in which—

(i) a partner is or was able, or

(ii) where more than one partner is a shareholder, those partners together are or were able,

directly or indirectly, whether with or without a connected person or connected persons (within the meaning of section 10 as it applies for the purposes of the Tax Acts), to control more than 50 per cent of the ordinary share capital of the company, or

(c) the second-mentioned person is a partnership and the first-mentioned person is a company in which—

(i) a partner is or was able, or

(ii) where more than one partner is a shareholder, those partners together are or were able,

directly or indirectly, whether with or without a connected person or connected persons (within the meaning of section 10 as it applies for the purposes of the Tax Acts), to control more than 50 per cent of the ordinary share capital of the company,

then, a tax clearance certificate shall not be issued by the Collector-General under subsection (2) unless, in relation to the activities conducted under the licence, the second-mentioned person has complied with the second-mentioned person’s obligations under the Acts as specified in subsection (2).

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(3A) Where—

(a) the first-mentioned person will be the beneficial holder of a licence due to commence on a specified date on foot of a certificate granted or to be granted under section 2(1) (as amended by section 23 of the Intoxicating Liquor Act, 1960) of the Licensing (Ireland) Act, 1902,

(b) the second-mentioned person was the beneficial holder of the last licence issued prior to the specified date in respect of the premises for which the certificate referred to in paragraph (a) was granted, and

(c) the acquisition of the premises by the said first-mentioned person was for a consideration of less than market value at the date of such acquisition,

then, subsection (3) shall apply as if—

(i) the reference to the year ending on that date were a reference to 5 years ending on that date, and

(ii) the reference to the activities conducted under the licence was a reference to the activities conducted by the second-mentioned person under the last licence held by the said person prior to the specified date.

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(4) Subsection (3) shall not apply to a transfer of a licence effected before the 24th day of April, 1992, or to such transfer effected after that date where a contract for the sale or lease of the premises to which the licence relates was signed before that date.

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(5) An application for a tax clearance certificate under this section shall be made to the Collector-General in a form prescribed by the Revenue Commissioners and shall specify the commencement date of the licence to which the application relates and, where that licence is for a period of less than one year, the licensing period.

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(5) An application for a tax clearance certificate under this section shall be made to the Collector-General in a form prescribed by the Revenue Commissioners or in such other manner as the Revenue Commissioners may allow.

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(5)(a) A person applying for a tax clearance certificate under this section shall apply to the Collector-General in such electronic format as the Revenue Commissioners require.

(b) A tax clearance certificate issued to a person under this section shall include a unique number (in this section referred to as the ‘tax clearance access number’) assigned by the Collector-General.

(c) A person to whom a tax clearance certificate is issued under this section shall provide the tax reference number and tax clearance access number to any person who is required to verify the validity of the tax clearance certificate using those numbers.

(d) Where a person who is required to verify the validity of a tax clearance certificate is provided with any person’s tax reference number and tax clearance access number for the purpose of verifying the validity of the certificate, those numbers shall be used by the person for that purpose only and shall not be used by that person at any other time or for any other purpose.

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(6) Where an application for a tax clearance certificate under this section is refused ^[26]>or rescinded^<[26] by the Collector-General, he or she shall as soon as is practicable communicate in writing such refusal ^[27]>or rescission^<[27] and the grounds for such refusal ^[27]>or rescission^<[27] to the person concerned.

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(7) (a) Where an application under this section to the Collector-General for a tax clearance certificate is refused ^[28]>or rescinded^<[28], the person aggrieved by the refusal ^[29]>or rescission^<[29] may, by notice in writing given to the Collector-General within 30 days of the refusal ^[29]>or rescission^<[29], apply to have such person’s application heard and determined by the Appeal Commissioners; but no right of appeal shall exist by virtue of this section in relation to any amount of tax or interest due under the Acts.

(b) A notice under paragraph (a) shall be valid only if—

(i) that notice specifies—

(I) the matter or matters with which the person is aggrieved, and

(II) the grounds in detail of the person’s appeal as respects each such matter,

and

(ii) any amount under the Acts which is due to be remitted or paid, and which is not in dispute, is duly remitted or paid.

(c) The Appeal Commissioners shall hear and determine an appeal made to them under this subsection as if it were an appeal against an assessment to income tax and, subject to paragraph (d), the provisions of the Income Tax Acts relating to such an appeal (including the provisions relating to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law) shall apply accordingly with any necessary modifications.

(d) On the hearing of an appeal made under this subsection, the Appeal Commissioners shall have regard to all matters to which the Collector-General is required to have regard under this section.

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(7) (a)Subject to paragraph (b), a person aggrieved by a decision made in respect of that person to refuse an application for, or to rescind, as the case may be, a tax clearance certificate may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.

(b) No appeal lies under this subsection—

(i) in relation to any amount of tax or interest due under the Acts, or

(ii) until such time as any amount under the Acts that is due to be remitted or paid, and that is not in dispute, is remitted or paid.

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(8) A tax clearance certificate to be issued by the Collector-General under this section may—

(a) be issued in electronic format, and

(b) with the agreement in writing of the applicant, be published in a secure electronic medium and be accessed by persons authorised by the applicant to do so.

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(8) The following shall be in such electronic format as the Revenue Commissioners may make available for the time being for any such purpose:

(a) applications made for tax clearance certificates;

(b) the issue of tax clearance certificates by the Collector-General;

(c) the refusal or rescission of tax clearance certificates by the Collector-General;

(d) the verification of tax clearance certificates by persons who are required to verify such certificates.

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(9) A tax clearance certificate shall be valid for the period specified in the certificate.

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