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When is a Tax Clearance Certificate required?

For the purposes of the Standards in Public Office (SIPO) Act

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.

Please see Standards in Public Office (SIPO) for further information.

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Published: 25 June 2025 Print this page

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