asked the Minister for Finance when he will allocate a sub-contractor's certificate to a person (details supplied) in County Wexford.
Written Answers. - Sub-contractor's Certificate.
695.
I have been advised by the Revenue Commissioners that the taxpayer submitted an application for a sub-contractor's certificate to the inspector of taxes on 26 March 1982. The inspector had information which indicated that the taxpayer had been operating as a haulage contractor for a number of years. Assessments have been made on him for the years 1978-79 to 1981-82, inclusive, which have been appealed. No returns of income or accounts have, however, been submitted to the inspector.
Additional information is required by the inspector of taxes to enable the taxpayer's application for a sub-contractor's certificate to be examined and the taxpayer was requested to supply further particulars of his business activities on 15 April 1982. These details have not yet been supplied.