Tax Toolkit / Tax Clearance Certificate

Welcome to the Taxes & Duties section. This section will help you to look for information on a specific tax or duty (listed alphabetically) and provides relevant leaflets, guides and forms within each tax or duty type. Some of this and additional material are also available in the Personal Tax and Business & Self Assessment sections.

What is a Tax Clearance Certificate

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.

Purpose of the Tax Clearance Scheme

The purpose of the Tax Clearance Scheme is to ensure that persons (residents and non-residents) who derive an economic benefit from:

  • A licence/permit to conduct certain activities in the State, and/or
  • Receipt of contracts/grants, subsidies and other payments from the State

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:

  • PAYE customers may also need to get tax clearance in certain circumstances: PAYE Applicants
  • The Standards in Public Office Act 2001 (SIPO) applied tax clearance requirements to persons elected to the Dail or Seanad, judicial appointees and senior office appointees: Persons covered under the Standards in Public Office Act (SIPO) 2001

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.

Reason for Tax Clearance and Legal basis for Tax Clearance

Liquor licence (wholesale/retail) Liquor licence (wholesale/retail)
S49 FA 1909-1910 plus S1094 TCA ’97 S49 FA 1909-1910 plus S1094 TCA ’97
Liquor licence for Cultural Institutions Liquor licence for Cultural Institutions
S62 National Cultural Institutions Act 1997 plus S1094 TCA S62 National Cultural Institutions Act 1997 plus S1094 TCA
Liquor licence for the National Concert Liquor licence for the National Concert
Hall S2 Intoxicating Liquor (National Concert Hall) Act Hall S2 Intoxicating Liquor (National Concert Hall) Act
1983 plus S1094 TCA ’97 1983 plus S1094 TCA ’97