Tax clearance for charities

Your charity will need a Tax Clearance Certificate if you wish to apply for:

  • a public sector contract
  • an excise licence
  • certain other licences.

Certain other licences include authorisation required under the Consumer Credit Act 1995 and Criminal Justice Legal Aid.

You will not require tax clearance if your charity is applying for a public sector grant and it has received a charitable tax exemption number (CHY) from Revenue. In this instance you will need to quote your CHY number to the awarding public body.

You can apply to Revenue through Revenue Online Service (ROS) for Charitable tax exemption. The Department of Finance circular – Public sector contracts outlines the rules for paying grants to charities.

How to apply for a Tax Clearance Certificate

If your charity is registered in the State you should apply through electronic Tax Clearance (eTC) system in:

If your charity is non resident and not registered for tax in this state you are required to complete the Form TC1. The form should be submitted it to the Non-resident registration section.

See the List of charities granted tax exemption and their CHY number for more information on charities and their CHY numbers.