When is a Tax Clearance Certificate required?

To apply for certain grants and public sector contracts

Certain grants

If you receive grants, subsidies or similar type payments from a government department or public authority of more than €10,000 during the year, you will need a Tax Clearance Certificate.

This limit is set by the Department of Finance circular on the payment of grants

Public sector contracts

If you receive payments from a public sector contract of more than €10,000, Value-Added Tax (VAT) inclusive, during the year you will need a Tax Clearance Certificate.

This limit is set by the Department of Finance circular on the granting of contracts.

If the contract is for a construction project, you will also need an RCT rate of 0% or 20%. This will be checked when the contract is due to be paid.

Tax clearance is required even if there is no formal contract in place to supply goods or services.

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