Applying through the electronic Tax Clearance (eTC) system

In general, Pay As You Earn (PAYE) customers will apply for eTC using myAccount, while business customers will apply through Revenue Online Service (ROS).

If you have not used these services before you can register for myAccount or for ROS.

eTC will check your tax compliance on a regular basis. Your Tax Clearance Certificate will remain valid while you are compliant. This means that there is no need for an end date on the certificate.

You will need to submit a new application for a Tax Clearance Certificate when your application has ‘expired’.

Your application for a Tax Clearance Certificate will expire in the case of:

  • a grant application after one year
  • all other applications within four years.

See Apply for tax clearance online using eTax Clearance (eTC) for more information.

If you are an individual, you must be registered for PAYE or Income Tax

You will have to provide details of:

  • any properties you own
  • partnerships of which you are a member
  • companies of which you are a director
  • employer – solicitors applying for the Criminal Legal Aid board and SPSV drivers where you are an employee
  • Previous Business Entity – where there has been a transfer of a liquor licence.

If you are a company, you must be registered for Corporation Tax

You will have to provide the details of:

  • at least one director
  • any properties the company owns
  • any partnerships of which the company is a member.

If you are a partnership, you must be registered as a partnership

You will have to provide the details of:

  • all the partners
  • any properties the partnerships owns
  • any partnerships of which the partnership is a member.