Report to the Committee on Members' Interests of Dáil Éireann

Appendix 8 ..... Letter to TDs re. expiry of nine month time limit

Letter as issued to TDs re outstanding Tax Clearance Certificate & Statutory Declaration

23 January 2003

Name,
Address
Address

Re: Tax Clearance Certification Requirements

Standards in Public Office Act, 2001 ('Standards Act')

Dear Deputy ....,

I refer to previous correspondence in connection with the tax clearance certification requirements for members of Dáil and Seanad Éireann

Given the proximity of the expiry of the nine month period after your election to Dáil Éireann following the General Election of 17 May 2002, I have been asked by the Standards in Public Office Commission ('Standards Commission') to advise you that tax clearance documentation, as provided for in the Standards Act, has not, to date, been received from you. As outlined in previous correspondence, as an elected member of Dáil Éireann following the General Election of 17 May 2002, the Standards Act requires that you would provide the following documents to the Standards Commission within 9 months of the date of your election:

1) A Tax Clearance Certificate, issued to you, by the Collector-General of the Revenue Commissioners (Collector-General), not more than 9 months before, and not more than 9 months after, the date of your election.

[The application form for a Tax Clearance Certificate under the Standards Act is available from the Office of the Collector-General, Sarsfield House, Francis Street, Limerick. (locall: 1890 20 30 70; fax: 061 410866; email: cg@revenue.ie) or from the Standards Commission (tel: 01 6395666; fax: 01 6395684; email: sipo@ombudsman.gov.ie). It should be noted that, because of the specific provisions of the Standards Act, a Tax Clearance Certificate issued under other tax clearance provisions is not valid for the purposes of the Standards Act.]

or

in circumstances where the Collector-General has not yet decided whether to issue or refuse a Tax Clearance Certificate, or where a Tax Clearance Certificate has been refused and that refusal is the subject of an appeal which has not yet been determined, an Application Statement issued to you, on application, by the Collector-General, not more than 9 months before, and not more than 9 months after, the date of your election.

and

2) a Statutory Declaration stating that you are in compliance with the tax clearance certification provisions of the Standards Act. The Statutory Declaration must be made not more than one month before, and not more than one month after, the date of your election.

The non-provision of either document within the nine month time limit causes a contravention of the Standards Act. Where a contravention occurs, the Standards Act provides that the Standards Commission would investigate the matter and would draw up a report in writing of the result of the investigation. Such a report would, in the case of a member of Dáil Éireann, be furnished to the Committee on Members' Interests of Dáil Éireann which would cause copies to be laid before the House and would cause a motion for a resolution to be moved in the House. The actions which may be specified in the resolution are:

a) the taking note of the report provided by the Standards Commission;

b) the censuring of the member concerned;

c) the suspension of the member from the service of Dáil Éireann for a period not exceeding 30 days or, if the report includes a determination that the contravention is continuing, until compliance is established.

There is also provision for the withholding, as specified in the resolution, of an amount of the salary payable under the Oireachtas (Allowances to Members ) Act, 1938.

Please direct any enquiries on this matter to me at 01 639 5713 or to Raymond Butler at 01 639 5708.

Yours sincerely,

Marie O'Brien
Commission Secretariat

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