Guidelines for Tax Clearance
- What is a Tax Clearance Certificate?
- Purpose of the Tax Clearance Scheme
- When is a general TCC required?
- Applying for a general TCC
- Verifying that a person is in possession of a current TCC
- PAYE Applicants
- Persons covered under the Standards in Public Office Act (SIPO) 2001
- Issuing a General TCC
- Automatic Tax Clearance
- Appealing where a TCC is refused
- Appendix 1
- Appendix 2
1. What is a Tax Clearance Certificate?
A Tax Clearance Certificate (TCC) is a written confirmation from Revenue that a person'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.
2. Purpose of the Tax Clearance Scheme
The purpose of the Tax Clearance Scheme is to ensure that persons (residents and non-residents) 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.
Residents and non-residents apply for general tax clearance. However the following may apply for tax clearance but are not categorized as general tax clearance:
- PAYE customers may also need to get tax clearance in certain circumstances: PAYE Applicants
- The Standards in Public Office Act 2001 (SIPO) applied tax clearance requirements to persons elected to the Dail or Seanad, judicial appointees and senior office appointees: Persons covered under the Standards in Public Office Act (SIPO) 2001
Apart from situations where a person is legally required to produce a TCC in order to meet his/her legal obligations, Revenue is also obliged to issue a certificate, where requested, to any customer whose tax affairs are in order.
3. When is a general TCC required?
A current general TCC is required as follows:
- Public Sector Contracts
A condition of obtaining a Public Sector Contract (Section 1095 Taxes Consolidation Act 1997) of a value of €10,000 or more, (inclusive of VAT), within any 12 months period, is that the contractor is required to produce either a valid C2 certificate or a general TCC. Such contracts can involve the purchase, hiring, leasing of goods, services or property by public authorities. Examples of the types of goods/services covered in such contracts are plant hire, cleaning or security, consultancies for management, legal or design services.
The tax clearance requirement applies even where the provision of goods or services is not the subject of a formal written contract.
- Grant Payments
Also under Section 1095, T.C.A. 1997 payment of State/Public Authority grants, subsidies and similar type payments, by Government Departments and public authorities, of a value of €10,000 or more, within any 12 months period, including for example, industrial and farm development grants is subject to the person holding a current general TCC.
- Licences and certain schemes
A current TCC is required, by law, for the operation of the types of business situations listed in the following table:
|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 (See paragraph d)||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 2004em 2|
- Small Public Service Vehicles (SPSVs) or Vehicles Drivers (SPSVDs)
From 2nd August 2004 a taxi, wheelchair accessible taxi, hackney or limousine licence or a licence to drive such vehicles will not be granted or renewed unless the applicant produces to the licensing authority (i.e. the local authority, on an annual basis, or Gardaí, every 5 years, as appropriate) a TCC issued by Revenue under Section 1095 of the Taxes Consolidation Act 1997.
The application to be used in both instances is the general tax clearance application form TC1 (PDF, 259KB) regardless whether the applicant is self-employed or a PAYE applicant. If a person is not registered for Income Tax or PAYE e.g. a person on social welfare wishing to obtain a taxi driver's licence, this person should complete the general tax application clearance form TC1 quoting their Personal Public Service Number (PPS Number)
Holders of existing licences, who have outstanding tax issues, should arrange to put their tax affairs in order without delay in order to avoid a situation where the renewal of a licence must be refused due to the non-production of a TCC.
- Capital Gains Tax Clearance
Section 980 of the Taxes Consolidation Act 1997, obliges the purchaser of certain assets to withhold 15% of the purchase price of that asset from the vendor and remit it to Revenue as Capital Gains Tax, unless the vendor holds a general TCC or a CG50A. This section applies to assets over €500,000 in value (from 2003 onwards) and, usually, though not exclusively, arises in context of land/property sales.
The CG50A capital gains tax clearance certificate is applied for on a CG50 application form (see Appendix 1). While it is still possible to use the CG50 procedure the following can also be accepted by the purchaser (in lieu of the CG50) as sufficient authority to make the payment for the asset without deduction of the 15%
- A current tax clearance certificate issued under the normal tax clearance schemes,
- A certificate of authorisation (C2 cert.), or
- A tax clearance certificate issued specifically for the purposes of section 980 (deduction from consideration on disposal of certain assets)
When applying for a public sector contract a charitable body must be in possession of a current TCC, which is obtainable from their local Revenue District
Where a public sector grant, subsidy or similar type payment is being applied for, an applicant who has a Charity (CHY) Number does not require a TCC. Their CHY number must be quoted to the public body awarding the payment and that public body may require further confirmation. Where requested the Charities Section of the Revenue Commissioners will issue a confirmation letter as to the CHY number of the charity.
A CHY Number is applied for through the:
Office of the Revenue Commissioners,
St. Conlon’s Road,
For further information please telephone (LoCall) 1890 254565, Fax 067-32916 or email: email@example.com
Where a charitable body is not in possession of a CHY number a TCC is required when applying for a public sector grant, subsidy or similar type payment.
- Criminal Justice Legal Aid Panel
Under the Criminal Justice (Legal Aid) (Tax Clearance Certificates) Regulations, 1999 where a solicitor is a PAYE employee and is applying for tax clearance for the purposes of the Criminal Justice Legal Aid Panel a general TCC may be issued to him/her.
Before a TCC may issue to a PAYE employee the employers tax affairs must be in order (where the employer is a partnership, the partnership must also be tax compliant). The new Criminal Justice Legal Aid Panels start on 1st December each year. Solicitors applying for a TCC for the Criminal Legal Aid Panel cannot apply on-line. ( download the application form (PDF, 259KB) and forward it to your local tax district).
- Other Circumstances
The Finance Act 2002 permits any company/individual to apply for a TCC.
4. Applying for a general 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.
Applications can be made on-line for general Tax Clearance: Apply online for a general tax clearance certificate.
Please note that the applicant does not need to be a ROS customer to avail of this service. When applying on-line the applicant has the option of making the TCC visible electronically to his/her customers. Verify tax clearance certificate
Alternatively, applicants are advised to submit the TC1 form (PDF, 259KB) , to their local Revenue District
Applications for most categories of TCC’s (exceptions i.e. Large Cases customers and SIPO applicants) should be submitted to your local Revenue District. Contact details for your local Revenue District are available in Appendix 2 .
Persons whose Revenue affairs are dealt with in Large Cases Division should apply to that Division for the appropriate certificate. Further information on applying for tax clearance for SIPO applicants.
Points to Bear in Mind
An applicant must, when submitting a TC1 form on-line, confirm their actions on screen otherwise the application will not be submitted.
An applicant should ensure that the 'Applicants Name' on the TC1 form is correctly completed e.g. where the application is for a company the company’s name must be inserted and not the director’s name.
A non-resident person should apply for a general 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 to Dublin City Centre Revenue District, 9/15 Upper O’Connell Street, Dublin 1.
- 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 to the Revenue District in which the place of business is located. The following link gives contact details for all Revenue Districts.
- 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, by fax to 061- 488673 or by e-mail to firstname.lastname@example.org
With reference to the latter category, non-resident applicants in these particular circumstances, 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 general TCC. The TC1 form (PDF, 259KB) is obtainable on the revenue website or by e-mailing email@example.com.
5. Verifying that a person is in possession of a current TCC
Revenue have introduced an on-line verification facility to allow third party acces to the applicants tax cleared status.The facility is secure and can only be accessed with the permission of the taxpayer/applicant who holds the tax clearance certificate.The taxpayer/applicant gives permission to confirm his/her tax-cleared status by quoting the customer number and tax clearance certificate number, which appear on the certificate. This allows third party/contracting authority to access the secure facility to confirm the position.There is no need for the taxpayer/applicant to produce the original certificate for tax clearance.This is particularly useful where the taxpayer/applicant applies for multiple contracts or where the third party/contracting authority has to verify several applicants.
This is a customer service initiative to expedite contract and payment processing by public bodies.
If you experience problems with this procedure please contact your Local Revenue District.
6. PAYE Applicants
In the case of a person paying income tax through their employer under the PAYE system, there may be certain instances when they should apply for a TCC to the local Revenue District dealing with their affairs. Alternatively they may be required to register for Self Assessment Income Tax (see below).
Where a PAYE applicant is applying for a Public Sector Contract, which equals a value of €10,000 or more (inclusive of VAT), within any twelve-month period, the applicant is required to produce either a valid C2 certificate or a TCC. The applicant must register for self-assessment Income Tax (and possibly other tax heads) and must apply to their local Revenue District on a TC1 application form, quoting the relevant tax references.
When obtaining payments of State/Public Authority grants, subsidies and similar type payments, by Government Departments and public authorities, of a value of €10,000 or more, within any twelve-month period, the PAYE applicant is required to produce a valid TCC. They can apply for this at their local Revenue District using form TC11 (PDF, 65KB)
PAYE applicants, applying on Form TC11, cannot apply on-line but they can download the form from the Revenue website.
7. Persons 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.
- Circumstances where a TCC is required for SIPOs
A person elected to either House of the Oireachtas or nominated to be a member of the Seanad is required to furnish a TCC to the Standards in Public Office Commission. The TCC has to have been issued not more than nine months before or after the election/nomination date. (These provisions also extend to a person who is appointed Attorney General, if that person is not already a member of the Dail or Seanad).
- Judicial appointments
The Judicial Appointments Board cannot recommend a person to the Minister for Justice and Law Reform for appointment to judicial office unless that person has furnished to the Board a TCC issued not more that eighteen months prior to the recommendation.
The Government cannot advise the President to appoint to judicial office a person who was not holder of judicial office on the date of the advice and who was not recommended to the Minister in relation to that appointment by the Judicial Appointments Board unless that person has furnished to the Secretary to the Government a TCC issued not more than eighteen months previously.
- Senior office appointees
A person appointed to senior office must furnish a TCC to the Standards in Public Office Commission. The TCC has to have been issued not more than nine months before or after the appointment.
In this context a senior office is a designated directorship or position in:
- A local authority,
- A health board,
- A body, organisation or group established under any enactment but excluding company law (i.e. excluding ordinary commercial companies),
- A company where the majority of the shares are held by the Government or a Minister,
- A public body (which includes Government Departments),
- Any other body appointed by the Government or a Minister to be a public body where
the remuneration for the post is not less than the lowest remuneration of a
As well as providing a TCC in each case, a statutory declaration must also be made to the Standards in Public Office Commission (or to the Judicial Appointments Board or to the Secretary to the Government, as appropriate) confirming that the persons tax affairs are in order – see paragraph d below.
- Criteria for granting a TCC for SIPOs
Where a person is or was a member of a partnership, a TCC can only be issued if, for the period of the person's membership, the partnership was also in compliance with its tax obligations.
Where a person pays Income Tax liabilities under the PAYE system and the local Revenue District has requested completion of a return of income (Form 12) for a particular tax year, this return must be submitted before a TCC can be issued.
- How to apply for a TCC for SIPOs
There is a specific application form - TC (SIPO) for tax clearance under the Standards in Public Office Act. The form is available from:
- TC (SIPO) (PDF, 20.6KB)
- The SIPO Unit, Office of the Collector-General, Sarsfield House, Francis Street, Limerick (phone LoCall 1890 203070), by fax 061-401009 or e-mail firstname.lastname@example.org
- Copies of the form are also available from the Judicial Appointments Board or the Standards in Public Office Commission.
A SIPO application has to be made on an original form (or at least have an original signature on a copied form).
- Statutory Declaration for SIPOs
- While not strictly a matter for Revenue, for the sake of completeness it should be mentioned that, as well as a TCC, a Statutory Declaration also has to be provided to the Standards in Public Office Commission (or to the Judicial Appointments Board or to the Secretary to the Government, as appropriate).
- This Statutory Declaration is to the effect that, at the time of making the declaration, the person is, to the best of his or her knowledge and belief, in compliance with his or her tax obligations. The actual wording for the Statutory Declaration is available from the Standards in Public Office Commission (or the Judicial Appointments Board or the Secretary to the Government, as appropriate). For further information please contact the appropriate body.
- The Declaration must be made:
- In the case of politicians, not more than one month before or one month after the election date (or the date of nomination to the Seanad) and furnished to the Standards in Public Office Commission not more than nine months after that date,
- In the case of judicial appointments, not more than one month before the recommendation for appointment and furnished to the Judicial Appointments Board prior to the recommendation,
- In the case of senior office appointees, not more than one month before or one month after the appointment date and furnished to the Standards in Public Office Commission not more than nine months after that date.
8. Issuing a General TCC
The TCC is now automatically issued through the Revenue Commissioners IT system. An applicant can no longer receive a certificate across the counter at their local Revenue District.
The TCC is normally valid for a year. However a TCC may issue for a shorter period at the discretion of the Revenue Commissioners.
9. Automatic Tax Clearance
In relation to a contract, a licence, or the Criminal Justice Legal Aid Panel a TCC is issued automatically, provided of course that the applicant is tax compliant, for the 3 years following the issue of the original TCC. A TCC will automatically issue one month prior to the expiry date, provided the applicant is tax compliant at that date. In the case where the applicant is not tax compliant at that date, it is the responsibility of the applicant to get his/her tax affairs in order.
In year 5 a standard letter will issue to the applicant one month prior to the expiry date of the current TCC requesting the applicant to reapply for tax clearance.
10. 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 local Revenue District within 30 days of the notification of a refusal. The application must state the matter or matters with which the applicant is aggrieved, and the grounds in detail of the appeal in respect of each such matter, and any amount due to be paid, which is not in dispute, must have been paid. However 'no right of appeal shall exist in relation to any amount of tax or interest due under the Acts'.
Once a customer's tax affairs are in order, the required application form can be obtained by clicking on the appropriate option below. Completed forms should be returned to your Local Revenue District. Check the district, which relates to you by clicking on to Local Revenue District. For contacts within the districts see Appendix 2
- Business customers have all of their tax and duty affairs dealt with in the district where the business is managed and controlled.
- PAYE customers are dealt with in the district where they reside.
- Company directors are assigned to the same district as the company in which the main directorship is held.
- Non-residents see item (iii) Customers resident outside the State.
- Sub Contractors
- PAYE customers.
- Customers resident outside the State.
Completed forms should be returned to either
- Dublin City Centre Revenue District, 9/15 Upper O’Connell Street, Dublin1, in the case of an applicant who is registered for Irish Tax but does not have a permanent established (PE) place of business in the State or
- Local Revenue District in the case of an applicant who is registered for Irish tax and also has a permanent established (PE) place of business in the State. Contact names and addresses are located at Appendix 2 or
- Non-Residents section, Collector-General’s Office, Sarsfield House, Francis Street, Limerick, in
the case of an applicant who neither has an Irish tax registration
nor a permanent established (PE) place of business in the State.
(See Paragraph 4c in relation to the three categories of non-resident applicants).
- Applications under the Standards in Public Office Act
- Download Form TC (SIPO) (PDF, 20.6KB)
- Completed forms should be returned to the Office of the Collector-General, Sarsfield House, Francis Street, Limerick.
- General certificate:
- Apply online for a general tax clearance certificate
Download Form TC1
Completed forms should be returned to your Local Revenue District or see Appendix 2 for contact details.
- Capital Gains Tax Certificate
- Form CG50 (PDF, 134KB) – Application for Certificate under Section 980 (8) Taxes Consolidation Act 1997. Completed CG50 forms should be returned to your Local Revenue District or see Appendix 2 for contact details.
- Form CG50B (PDF, 83KB) – Capital Gains Tax-Section 980(4)(a)(i) Taxes Consolidation Act 1997. Deduction of tax from purchase consideration. Note: Completed CG50B forms should be submitted to your Local Revenue District or see Appendix 2 for contact details.