Guidelines for Tax Clearance

  1. What is a Tax Clearance Certificate?
  2. Purpose of the Tax Clearance Scheme
  3. When is TCC required?
  4. Applying for a TCC
  5. Verifying that an applicant is in possession of a current TCC
  6. Applicants covered under the Standards in Public Office Act (SIPO) 2001
  7. Issuing a TCC
  8. Rescission of a TCC
  9. Appealing the refusal to issue a TCC
  10. Application Forms

1. What is a Tax Clearance Certificate?

A Tax Clearance Certificate (TCC) is confirmation from Revenue that an applicant's tax affairs are in order at the date of issue of the certificate. In some instances a certificate may be issued to a customer who has tax arrears provided such arrears are covered by an instalment arrangement that has been agreed with Revenue.

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2. Purpose of the Tax Clearance Scheme

The purpose of the Tax Clearance Scheme is to ensure that applicants who derive an economic benefit from:

  • a licence/permit to conduct certain activities in the State, and/or
  • receipt of contracts/grants, subsidies and other payments from the State

are in compliance with their tax obligations.

Apart from situations where an applicant is legally required to produce a TCC in order to meet legal obligations; Revenue is also obliged to issue a certificate, where requested, to any customer whose tax affairs are in order.

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3. When is a TCC required?

A current TCC is required as follows:

A list of business licences or schemes requiring tax clearance
Reason for Tax Clearance Legal basis for Tax Clearance
Liquor licence (wholesale/retail) S49 FA 1909-1910 plus S1094 TCA '97
Liquor licence for Cultural Institutions S62 National Cultural Institutions Act 1997 plus S1094 TCA '97
Liquor licence for the National Concert Hall S2 Intoxicating Liquor (National Concert Hall) Act 1983 plus S1094 TCA '97
Liquor licence for the National Conference Centre S1 (9) Intoxicating Liquor (National Conference Centre) Act 2010 plus S1094 TCA '97
Bookmakers licence S7 (3) Betting Act 1931 plus S1094 TCA '97
Gaming licence S19 Gaming and Lotteries Act 1956 plus S1094 TCA '97
Auctioneers or House Agents licence (including auction permits) S8, 9 & 10 Auctioneers and House Agents Act 1947 plus S1094 TCA '97
Hydrocarbon oil and LPG licences S101 FA 1999 plus S1094 TCA '97
Money Lenders licence Consumer Credit Act 1995 plus S1094 TCA '97
Mortgage or Credit Intermediaries authorisation Consumer Credit Act 1995 plus S1094 TCA '97
Road Transport licence (Merchandise) EU (Merchandise Road Transport) Regulation 1991-1999
Road Transport licence (Passengers) EU (Road Passenger Transport) Regulations 1991-1999
Refugee Legal Service Private Practitioners Panel Circular F49/29/84 (on the basis that this is a contract) plus S1095 TCA '97
Payments under the FAS Employment Subsidy/Training Scheme and PRSI Exemption Scheme Circular F49/13/87 (grant) plus S1095 TCA '97
Disposal of land to Local Authorities (not Compulsory Purchase Order) Circular F49/29/84 (contract) plus S1095 TCA '97
Local Authority loans scheme (Shared ownership) Housing Regulations, 1980 (Amendment) Regulations 1992
Permits for Waste Collection activities (including slurry spreading) Waste Management (Collection Permit) Regulations 2001
Employers employing Non-nationalsEmployers seeking to employ non-nationals DOPE requirement – condition imposed for grant of permit
Licences for small public service vehicles e.g. Taxis and hackneys Section 37 of the Taxi Regulation Act 2003
Private Security Services (includes Directors in case of a Corporate Body and partners in the case of Partnership) Section 24 of the Private Security Services Act 2004

A list of charities granted tax exemption and their CHY Number is available at the following link: pdfCharity Listing (PDF, 2.30 MB)

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4. Applying for a TCC

You are advised to make early contact with Revenue in order for any issues to be resolved well in advance of any deadlines for renewal of TCC.

  1. Residents
    Applications can be made online for Tax Clearance using ROS or myAccount.

    Please note that the applicant does not need to be a ROS customer to avail of this service. However an agent applying for a TCC on behalf of an applicant must do so through ROS.

    In order to verify tax clearance to a third party example a public sector body, the public sector body will need to be provided with the Tax Registration Number/PPSN and the Tax Clearance Access Code. This can be found on the Tax Clearance Result Screen.
  2. Non-residents
    A non-resident applicant should apply for a TCC where tax clearance is required in connection with:
    • a Public Sector Contract (formal or otherwise), where the value of any goods or services supplied or to be supplied amounts to €10,000 (including VAT) or more, in any 12-month period.
    • a Public Sector grant, subsidy or similar type payment of €10,000 or more. Examples of such payments are housing, industrial, forestry and farming development grants/subsidies.
    • an application for renewal of an Excise Licence and/or certain other licences (including authorisation required under the Consumer Credit Act 1995, the Criminal Justice Legal Aid (Tax Clearance) Regulations 1999 and the Taxi Regulation Act 2003)

There are three categories of non-resident applicants:

  • Non-resident applicants who are registered for Irish tax and who do not have a permanent established (PE) place of business in the State must apply for tax clearance through ROS or myAccount.
  • Non-resident applicants who are registered for Irish tax and also have a permanent established (PE) place of business in the State must apply for tax clearance through ROS or myAccount.
  • Non-resident applicants who neither have an Irish tax registration nor a permanent established (PE) place of business in the State [i.e. foreign traders] must apply for tax clearance to Non-Residents Unit, Collector-General's Office, Sarsfield House, Francis Street, Limerick or by e-mail to nonrestaxclearance@revenue.ie

With reference to the last category, non-resident applicants should, before applying for a TCC, check their tax status with Non-Residents Tax Clearance Unit, Sarsfield House, Limerick - see above email address - as in certain circumstances a non-resident applicant who does not have an Irish tax registration may be legally obliged to register and account for Irish tax.

Non-resident applicants applying in connection with an excise licence renewal are normally registered for Income Tax only – the majority of these cases will be bookmakers who would not have an office in the State but would have a stand on a racecourse. This is considered their place of business and so they are obliged to register for Income Tax.

Non–residents who are not registered for Irish Tax cannot apply on-line for a TCC. The pdfTCI (PDF, 142KB) is available on the Revenue website or by e-mailing nonrestaxclearance@revenue.ie.

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5. Verifying that an applicant is in possession of a current TCC

Revenue has an online verification facility to allow third party access to the applicant’s tax cleared status. The facility is available in ROS or via the Government Networks and can only be accessed with the permission of the applicant who holds the tax clearance certificate. The applicant gives permission to confirm the tax-cleared status by quoting the Tax reference Number/PPSN and the Tax Clearance Access Code, which are on the certificate. This allows the third party/contracting authority to access the information via ROS or via the Government Networks to confirm the position.

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6. Applicants covered under the Standards in Public Office Act (SIPO) 2001

The Standards in Public Office Act (SIPO) 2001 introduced a tax clearance requirement for members of the Dail and Seanad, senior public officials and candidates for appointments to the judiciary from 10 December 2001.

It should be noted that, because of the different legal requirement, a specific TCC is required - a TCC issued under other tax clearance provisions is not valid for the purposes of the Standards in Public Office Act.

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7. Issuing a TCC

The application is processed in real time and a result is given to the applicant on screen. The result screen can be printed using the print button on the screen. The result is also sent to the applicant’s ROS or MyEnquiries inbox. A TCC will remain valid once the applicant is in compliance with their Revenue obligations. The application will expire in the case of a grant application after 1 year and in the case of all other applications within 4 years of the application. The TCC result will then become "Expired" and the applicant will have to submit a new application.

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8. Rescission of a TCC

The TCC will be re-assessed on a regular basis by the eTC system. Where an applicant is no longer compliant with their Revenue obligations the TCC can be rescinded (withdrawn). The applicant will receive notification of the rescission to their ROS or MyEnquiries inbox. Once the applicant has addressed all the outstanding issues they may re-apply for a TCC.

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9. Appealing where a TCC is refused

An applicant can appeal against the refusal of a TCC. In such cases an application to have an appeal heard by the Appeals Commissioners must be lodged with the Tax Appeals Commission within 30 days of the notification of a refusal. The application must state

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10. Application Forms

Once an applicant’s tax affairs are in order an application can be made for a TCC through the eTC system using ROS or myAccount.

The only applicants not processed through the eTC system are:

  1. Non e-enabled applicants
  2. Non-registered, non-resident applicants
  3. Non-registered Voluntary Bodies/Charities
  4. SIPO applications

Applicants 1 – 3 above should complete a pdfTC1 form (PDF, 142KB) and submit it to their local district for processing.

SIPO applications should follow the directions contained at 6. Applicants covered under the Standards in Public Office Act (SIPO) 2001.

March 2016

(Adobe Acrobat Reader PDFExternal link)

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