asked the Minister for Finance if he will give consideration to restoring a sub-contractor's certificate to a person (details supplied) in Dublin 24.

I have been advised by the Revenue Commissioners that one of the statutory conditions governing the issue of a sub-contractor's certificate requires the applicant to have complied with his obligations in relation to the payment of taxes due. As there is a substantial amount of tax outstanding in this particular case the inspector of taxes is not in a position to renew the taxpayer's sub-contractor's certificate.

The taxpayer has been advised by the inspector that if he were to enter into an instalment arrangement with the Collector-General to pay the arrears of tax, the question of renewing his sub-contractor's certificate would be considered.