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Requirements in relation to tax clearance

62.   A person who is appointed as Attorney General or is appointed to senior office [i.e. a designated position or directorship in a public body prescribed under the 1995 Act in relation to which the remuneration is not less than the lowest remuneration of a Deputy Secretary General in the civil service (€168,317 with effect from 1 April 2019)] is obliged to comply with the requirements set out below in relation to tax clearance.  Special advisers are not required to comply with these obligations.  The requirements apply to appointees to senior office only where the directorship or position is a designated directorship or designated position at the time of the appointment.

        Paragraph 5 of S.I. 699 of 2004, inter alia, prescribes as a designated position every position in respect of which the maximum salary is not less than the maximum salary of a principal (general service grade, Class B PRSI) in the Civil Service, in any public body which meets the following criteria:

a body, organisation or group established

(a)        by or under any enactment (other than the Companies Acts 1963 to 1990), or

(b)       under the Companies Acts 1963 to 1990, in pursuance of powers conferred by or under another enactment, and financed wholly or partly by means of moneys provided, or loans made or guaranteed, by a Minister of the Government or the issue of shares held by or on behalf of a Minister of the Government, or

a company (within the meaning of the Companies Act 1963) a majority of the shares in which are held by or on behalf of a Minister of the Government, or

any other body, organisation or group appointed by the Government or a Minister of the Government,

        Accordingly, the tax clearance requirements set out below apply to any person appointed on or after 1 January 2005 to a position of employment in any public body meeting the above criteria (regardless of whether the public body is listed in the Schedules to regulations made by the Minister for Finance since 2004 in which designated directorships or designated positions of employment in specified public bodies were prescribed) in relation to which the remuneration is not less than the lowest remuneration of a Deputy Secretary General in the Civil Service.

        A person appointed to senior office or as Attorney General in accordance with the above must provide the following to the Standards Commission, not more than nine months after the date of appointment:

·         a Tax Clearance Certificate, which will issue, on application, from the Collector-General, where an appointee is in compliance with the obligations imposed by the Tax Acts, the Capital Acquisitions Tax Act 1976, as amended, the Capital Gains Tax Acts and the Value-Added Tax Act 1972, as amended, (the Acts), in relation to the payment or remittance of any taxes, interest or penalties due to the Revenue Commissioners and the delivery of any returns required (the Tax Clearance Certificate must have been issued by the Collector-General within a period of nine months before or after the date of appointment),  or

·         an Application Statement, which is issued by the Collector-General, following an application, and is to the effect that the person has applied for a Tax Clearance Certificate and that a decision on the application has not been made (the Collector-General would issue an Application Statement where it had not yet been decided whether to issue or refuse a Tax Clearance Certificate, or where the application for the issue of a tax clearance certificate had been refused and the refusal was the subject of an appeal or further appeal which was awaiting determination; an Application Statement that was issued to the person must have been made within a period of nine months before or after the date of appointment) and

·         a Statutory Declaration, which is a declaration made by the appointee in accordance with the Statutory Declarations Act 1938, as amended, testifying that, at the time of its making, the appointee is, to the best of his or her knowledge or belief, in compliance with the obligations imposed on him or her by the Acts referred to above and is not aware of any impediment to the issue of a Tax Clearance Certificate (the Statutory Declaration must have been made by the person within a period of one month before or after the date of appointment to senior office).

        Forexample, a person who is appointed to senior office on 1 March 2013 must:

         (a)      make a statutory declaration not earlier than 2 February 2013 and not later than 31 March 2013 and

         (b)      furnish

(i)       that statutory declaration and

(ii)      a Tax Clearance Certificate (which was issued not earlier than 2 June 2012 and not later than 30 November 2013) or an Application Statement (which was made not earlier than 2 June 2012 and not later than 30 November 2013) to the Standards Commission not later than 30 November 2013.

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63.   Contravention of these requirements may lead to investigation by the Standards Commission and the drawing up of a written report of the result of the investigation.  In the case of an Attorney General, the Standards Commission will furnish a copy of the report to the Taoiseach who will cause copies of it to be laid before each House of the Oireachtas.  In the case of an appointee to senior office, the Standards Commission will furnish a copy of the report to the public body concerned and will cause copies of the report to be laid before each House. 

64.   Where an Attorney General or an appointee to senior office contravenes the above requirements, he or she must provide, to the Standards Commission, a Tax Clearance Certificate and/or a Statutory Declaration as early as possible and, in any event, within one month of receipt of a Tax Clearance Certificate or the making of a Statutory Declaration, as the case may be. 

65.   Where an Attorney General or an appointee to senior office has not complied with the above requirements by the time the Annual Report of the Standards Commission for the year in question, or any later such report, is being prepared, the Standards Commission will, in the case of an Attorney General, specify the non-compliance in the report and, in the case of an appointee to senior office, notify the non-compliance to the head of the public body concerned.  When compliance has been achieved, the Standards Commission will, in the case of an Attorney General, notify the Taoiseach who will cause copies of the notification to be laid before the Houses and, in the case of an appointee to senior office, notify the head of the public body concerned.