Report to the Committee on Members' Interests of Seanad Éireann

Appendix 5 ..... Notification to candidates at Seanad general election

Re: Tax Clearance Certification Requirements of Standards in Public Office Act, 2001

To all Candidates at the forthcoming General Election to Seanad Éireann

The Standards in Public Office Act, 2001 ("Standards Act") contains, inter alia, a number of provisions relating to evidence of compliance with taxation legislation for members of the Houses of the Oireachtas who are elected or nominated after the commencement of the relevant section (section 21), i.e. 10 December 2001. The forthcoming general election to Seanad Éireann will, therefore, present circumstances where all persons who are elected, or nominated, as the case may be, as Senators will be bound by the tax clearance provisions of the Standards Act.

This means that any person who is elected, or nominated, as a member of Seanad Éireann at any time after 10 December 2001 must provide the following, within 9 months following the election or nomination date, to the Standards in Public Office Commission (the Standards Commission):

(1) a Tax Clearance Certificate which was issued to him or her, by the Collector-General of the Revenue Commissioners (Collector- General), not more than 9 months either side of the election or nomination date, or

(1a) an Application Statement which was issued to him or her, by the Collector-General, not more than 9 months either side of the election or nomination date, and

(2) a Statutory Declaration , made by the person within one month either side of the election or nomination date, to the effect that, at the time of making the declaration, he or she was, to the best of his or her knowledge and belief, in compliance with his or her taxation obligations and that there was no impediment which would prevent the issue, by the Collector-General, of a tax clearance certificate.

Tax Clearance Certificate.

The Collector-General will, on application and where appropriate, issue a Tax Clearance Certificate for purposes of the Standards Act.

(The application form for a Tax Clearance Certificate can be obtained from the Office of the Collector-General, Sarsfield House, Francis Street, Limerick. (locall: 1890 20 30 70; fax: 061 410866; email: cg@revenue.ie). Copies are also available from the Standards Commission (tel: 01 6395666; fax: 01 6395684; email: sipo@ombudsman.gov.ie). A copy is enclosed herewith for your convenience.)

Application Statement

The Collector-General would, on application, issue an Application Statement to a person in circumstances where it had not yet been decided whether to issue or refuse a Tax Clearance Certificate, or where a Tax Clearance Certificate had been refused and that refusal was the subject of an appeal which had not yet been determined.

Statutory Declaration

A Statutory Declaration is an instrument prescribed by the Statutory Declarations Act, 1938 which has been amended by the Standards Act to the extent that the penalty for false declarations has been increased to a maximum fine of €2,539.48 and/or imprisonment for up to 6 months. Attached, you will find a format for the Statutory Declaration required.

I will be happy to provide any further information you may need in connection with this matter. I can be contacted at the above number or at 087 - 7786446.

Marie O'Brien
Standards Commission Secretariat
4 July 2002

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