A Tax Clearance Certificate (TCC) is a written confirmation from Revenue that a person's tax affairs are in order at the date of issue of the certificate. In some instances a certificate may be issued to a customer who has tax arrears provided such arrears are covered by an instalment arrangement that has been agreed with Revenue.
You can apply online for a tax clearance certificate or to verify one.
eTax Clearance is being introduced in December 2015. The changes are in line with the legislative provisions of Section 95 of the Finance Act 2014, which provided for 2 key changes
eTax Clearance will be available to business, PAYE and non-resident customers with a PPSN/Reference number. There is no change to the current process for customers/applicants that are not registered for Irish tax, i.e. non-residents or some community/voluntary groups. These applications will continue to be processed by the Collector General's Office. Furthermore, eTax Clearance does not apply to Standards in Public Office (SIPO) applicants.
Applications in eTax Clearance will be processed in real time. Customers who are tax compliant will receive a Tax Clearance Access Number, which along with their PPSN/Reference number they give to a third party to verify their tax clearance details. eTax Clearance will produce electronic output and customers will have the facility to print their tax clearance certificate from the screens, if required.
Tax clearance will be regularly reviewed and if a customer becomes non-compliant, their electronic tax clearance certificate can be rescinded (withdrawn). Where a customer's tax clearance certificate is rescinded, and the customer requires tax clearance at a future date, they will have to reapply online for tax clearance.
The new eTax Clearance system will go live from Monday 7 December 2015 and applicants can apply for electronic tax clearance from that date.
Third party users will be able to verify an eTax Clearance Certificate via ROS or the Government Networks. Information on these options, including bulk verification options, has been made available to all Public Service Bodies. Additional information is available email@example.com.
The purpose of the Tax Clearance Scheme is to ensure that persons (residents and non-residents) who derive an economic benefit from:
Are in compliance with their tax obligations. Residents and non-residents apply for general tax clearance. However the following may apply for tax clearance but are not categorized as general tax clearance:
Apart from situations where a person is legally required to produce a TCC in order to meet his/her legal obligations, Revenue is also obliged to issue a certificate, where requested, to any customer whose tax affairs are in order.
A list of 20 business situations requiring tax clearance
|Reason for Tax Clearance||Legal basis for Tax Clearance|
|Liquor licence (wholesale/retail)||S49 FA 1909-1910 plus S1094 TCA '97|
|Liquor licence for the National Concert Hall||S2 Intoxicating Liquor (National Concert Hall) Act 1983 plus S1094 TCA '97|
|Liquor licence for the National Conference Centre||S1 (9) Intoxicating Liquor (National Conference Centre) Act 2010 plus S1094 TCA '97|
|Bookmakers licence||S7 (3) Betting Act 1931 plus S1094 TCA '97|
|Gaming licence||S19 Gaming and Lotteries Act 1956 plus S1094 TCA '97|
|Auctioneers or House Agents licence (including auction permits)||S8, 9 & 10 Auctioneers and House Agents Act 1947 plus S1094 TCA '97|
|Hydrocarbon oil and LPG licences||S101 FA 1999 plus S1094 TCA '97|
|Money Lenders licence||Consumer Credit Act 1995 plus S1094 TCA '97|
|Mortgage or Credit Intermediaries authorisation||Consumer Credit Act 1995 plus S1094 TCA '97|
|Road Transport licence (Merchandise)||EU (Merchandise Road Transport) Regulation 1991-1999|
|Road Transport licence (Passengers)||EU (Road Passenger Transport) Regulations 1991-1999|
|Refugee Legal Service Private Practitioners Panel||Circular F49/29/84 (on the basis that this is a contract) plus S1095 TCA '97|
|Payments under the FAS Employment Subsidy/Training Scheme and PRSI Exemption Scheme||Circular F49/13/87 (grant) plus S1095 TCA '97|
|Disposal of land to Local Authorities (not Compulsory Purchase Order)||Circular F49/29/84 (contract) plus S1095 TCA '97|
|Local Authority loans scheme (Shared ownership)||Housing Regulations, 1980 (Amendment) Regulations 1992|
|Permits for Waste Collection activities (including slurry spreading)||Waste Management (Collection Permit) Regulations 2001|
|Employers employing Non-nationalsEmployers seeking to employ non-nationals||DOPE requirement - condition imposed for grant of permit|
|Licences for small public service vehicles e.g. Taxis and hackneys (See paragraph d)||Section 37 of the Taxi Regulation Act 2003|
|Private Security Services (includes Directors in case of a Corporate Body And partners in the case of Partnership)||Private Security Services (includes Directors in case of a Corporate Body And partners in the case of Partnership)|
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