Non-resident applications

Non-resident applicants registered for Irish tax must apply through the Revenue Online Service (ROS) or myAccount.

Non-resident applicants cannot apply through ROS or myAccount if:

  • they are not registered for Irish tax
  • and
  • they do not have a permanent established place of business in the State.

You may have to register for Irish tax before applying. You can check your tax status with the Non-Residents Tax Clearance Unit.

If you do not have to register for tax, complete a TC1 and send it to the Non-Residents Tax Clearance Unit.

Non-resident applicants applying for an excise licence renewal may be registered for Income Tax (IT) only. 

For example, a bookmaker who does not have an office in the State, but has a stand on a racecourse. The stand is their place of business. Therefore, they must register for IT.