Tax Clearance Certificates
A Tax Clearance Certificate is confirmation that your tax affairs are correct and up to date. You need to have a Tax Clearance Certificate to apply for some schemes and licences. You can apply for a Tax Clearance Certificate from Revenue.
When do I need a Tax Clearance Certificate?
You need a Tax Clearance Certificate to apply for some schemes and licences, including the:
- Employment Wage Subsidy Scheme
- Wage Subsidy Scheme for people with disabilities
- Charities VAT Compensation Scheme
- Small Public Service Vehicle Licence
You also need a Tax Clearance Certificate if you get more than €10,000 in a year in:
- Grants, subsidies or similar payments from public sector bodies
- Payments from a public sector contract (inclusive of Value Added Tax)
Some people are required to have a Tax Clearance Certificate under the Standards in Public Office laws. This includes members of the Oireachtas, senior public officials and candidates for judicial appointments.
How to apply
Make sure that all of your tax affairs are fully up to date before you apply. Revenue may issue a Tax Clearance Certificate where there are tax arrears if the arrears are covered by an instalment arrangement.
Revenue will also check your relevant connected parties. These include your properties and any business partnerships that you are a member of.
You can apply for a Tax Clearance Certificate online using the electronic Tax Clearance (eTC) system. You apply online using myAccount if you are a Pay As You Earn (PAYE) customer. Business customers apply using Revenue Online Service (ROS).
Read more about how to apply for a Tax Clearance Certificate online.
If you cannot apply online you can apply for a Tax Clearance Certificate by completing Form TC1 (pdf) and sending the form to the Customer Services Unit, Collector-General's Division.
There is a specific process if you need to apply for a Tax Clearance Certificate under the Standards under Public Office (SIPO) rules.
If your application is refused, or you have a Tax Clearance Certificate withdrawn, you can appeal the decision within 30 days. The refusal or withdrawal letter that you get will list any tax or duty you owe. You must pay this before you make an appeal, unless the tax or duty is being disputed or appealed.