Report to the Committee on Members' Interests of Seanad Éireann

Appendix 1 ..... Section 21(1) of Standards in Public Office Act, 2001

Evidence of Compliance with Acts by members

21.—(1) A person who is elected as a member after the commencement of this section in relation to the House concerned shall, not more than 9 months after the date on which he or she was so elected ("the election date") furnish to the Commission—

(a) (i) a tax clearance certificate that was issued to the person not more than 9 months before, and not more than 9 months after, the election date, or

(ii) an application statement that was issued to the person and was made not more than 9 months before, and not more than 9 months after, the election date,

(b) a statutory declaration made by the person not more than one month before, and not more than one month after, the election date to the effect that, at the time of the making of the declaration, the person is, to the best of his or her knowledge and belief, in compliance with the obligations specified in subsection (1) of section 25 and that nothing in subsection (2) of that section prevented the issue to him or her of a tax clearance certificate.

*Section 25 (1) - Subject to the provisions of this section, if a person who is in compliance with the obligations imposed on the person by the Acts in relation to—

(a) the payment or remittance of any taxes, interest or penalties required to be paid or remitted under the Acts to the Revenue Commissioners, and

(b) the delivery of any returns required to be made under the Acts,

applies to the Collector-General in such form as may be determined by the Revenue Commissioners in that behalf for the purposes of section 21, 22, 23 or 24, the Collector-General shall issue to the person a certificate (in this Act referred to as "a tax clearance certificate") stating that, at the time of the issue of the certificate, the person is in compliance with those obligations.

**Section 25 (2) A tax clearance certificate shall not be issued to a person unless—

(a) the person, and

(b) if the person is or was a member of a partnership, in respect of the period of the person's membership, the partnership,

is in compliance with the obligations imposed on the person and the partnership by the Acts in relation to the matters specified in paragraphs (a) and (b) of subsection 25(1)(above).

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