Revenue eBrief No. 215/25
17 November 2025
Electronic Tax Clearance (eTC)
Tax & Duty Manual "Electronic Tax Clearance (eTC)" has been amended as follows:
Appendix 1 - Legislation governing requirement for Tax Clearance Certificate
- Producer’s Retail On-Licence and Producer’s Retail Off-Licence added to table for requirement of a Tax Clearance Certificate under S.1(8) of the Intoxicating Liquor (Breweries and Distilleries) Act 2018.
- Correction of licence title - “Hydrocarbon Oil and LPG Licences” to “Auto-Fuel Trader’s Licences" (AFTL) and "Marked Fuel Trader’s Licences" (MFTL) as per S101 FA 1999.