asked the Minister for Finance if he will confirm that the requirement for submission of a C.46 form by a company other than a sole trader does not require the application to be signed by the director/secretary in the presence of the main contractor and that this requirement applies only to sole traders.

While a form C.46 (application for a construction payments card) must, under Regulation 19 of the Income Tax (Construction Contracts) Regulations, 1976, be signed by both the principal contractor and the sub-contractor, they are not required to sign it in the presence of each other. No distinction is made in this respect between an application submitted by a company and by a sole trader.

I have been advised by the Revenue Commissioners that if the sub-contractor is not personally known to the principal contractor, the latter might be well advised to arrange to have the application form signed in his presence by the subcontractor.