Standards in Public Office (SIPO)

The following people must have a Tax Clearance Certificate:

• members of the Dáil or Seanad Éireann
• senior public officials
• candidates for appointments to the judiciary.

Your returns and payments must be up-to-date for tax clearance to issue.

The returns and payments of any partnership you are, or were, a member of, must also be up-to-date.

To apply for a Tax Clearance Certificate for the purposes of the SIPO Act, you must:

1. Print and complete the Form TC (SIPO). You can request a paper copy of the form from the Judicial Appointments Board or the SIPO Commission.
2. Sign the application (the form must contain the original signature of the applicant).
3. Send the original application form to the SIPO Unit, Collector General’s Division.

Elected or nominated persons to the Dáil or Seanad Éireann

If you are an elected or nominated person to the Dáil or Seanad Éireann, you must request a Statutory Declaration from the SIPO Commission. Your Tax Clearance Certificate should then be sent to the SIPO Commission with your Statutory Declaration.

Your Tax Clearance Certificate must have been issued within the nine months before or after the election or nomination date.

For example, if you were elected or nominated on 25 June 2023, your Tax Clearance Certificate must have issued between 25 September 2022 and 25 March 2024. Your statutory declaration must have been made between 25 May 2023 and 25 July 2023.

Senior office appointees

If you are appointed to senior office, you must request a Statutory Declaration from the SIPO Commission. Your Tax Clearance Certificate should then be sent to the Public Office Commission with your Statutory Declaration.

Your Tax Clearance Certificate must have been issued within the nine months before or after the appointment date.

Judicial appointments

If you are appointed to judicial office, you must request a Statutory Declaration from the Judicial Appointments Advisory Board. Your Tax Clearance Certificate and your Statutory Declaration should then be sent to the Judicial Appointments Advisory Board and to the secretary to the government.

Your Tax Clearance Certificate must have been issued during the 18 months before the recommendation.

Your Statutory Declaration must have been made less than three months before the recommendation.

You can find additional information in relation to the requirements of your appointment at:

• Standards in Public Office Commission
• Judicial Appointments Advisory Board.