Report to the Committee on Members' Interests of Seanad Éireann

Appendix 4 ..... Extract from Guidelines for Seanad general election

8 Tax clearance requirements under the Standards in Public Office Act, 2001

Pursuant to section 21 of the Standards in Public Office Act, 2001, candidates for election to the Seanad are hereby advised that if elected, or nominated, they must provide the following to the Commission within 9 months of election or nomination:

• a tax clearance certificate (or application statement) issued not more than 9 months either side of the election or nomination date, and
• a statutory declaration, made not more than one month either side of the election or nomination date, to the effect that their tax affairs are in order and that nothing prevents the issue of a tax clearance certificate.

A tax clearance certificate/application statement issues from the Collector-General, Office of the Revenue Commissioners. More detailed instructions will be provided to successful candidates in due course.

9 These Guidelines reflect the legal position as it applies at the time of going to print, i.e. May 2002.

10 Tá leagan Gaeilge de na treoirlínte seo ar fáil.

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