32. Mandatory grounds for refusal of employment permit
(1) The Minister shall refuse to grant an employment permit where he or she is satisfied that in the 6 months preceding the day on which the application was made -
(a) a person was employed in the employment that is the subject of the application, and
(b) that person was dismissed by reason of redundancy from that employment.
(2) The Minister shall refuse to grant an employment permit where -
(a) the person who has made the offer of employment -
(i) is not registered with the Revenue Commissioners, or
(ii) in a case where the person is carrying on a business, the Minister is satisfied that such person is not engaged in substantive business operations in the State,
(b) in the case of an application for a contract for service employment permit -
(i) the contractor, or