Tax Clearance Certificates in Ireland: Who Needs One and How It Works

A tax clearance certificate in Ireland is Revenue's confirmation that a person's or business's tax affairs are in order at the date of issue. Businesses meet the requirement mainly when they want to tender for public sector contracts, receive certain grants or subsidies, or renew particular licences. This guide explains who needs one, how the eTax Clearance (eTC) application works, what connected-party checks involve, and how customers verify a certificate. It draws on Revenue's guidance and Citizens Information, and it is general information rather than tax advice.

Many of the rules are tied to dates, thresholds and licence lists that change. We note the date shown on each page we read and recommend checking the current Revenue page before you apply. Part of staying compliant is keeping returns and payments current, so our guides to preliminary tax deadlines and payment rules and CRO annual return filing are useful companions.

What a tax clearance certificate is

Citizens Information (page last updated 16 June 2026) describes a tax clearance certificate as confirmation that your tax affairs are correct and up to date. Revenue's eTC page (published 29 November 2022) describes it as confirmation that your tax affairs are in order at the date of issue. The words "at the date of issue" matter: a certificate is a snapshot, and Revenue's electronic tax clearance manual explains that applicants are periodically reassessed and that a certificate can be rescinded if someone later becomes non-compliant.

When a business needs one

Revenue's electronic tax clearance manual (reviewed September 2026) lists the main situations. For businesses the key ones are:

• Public sector contracts: the manual sets a threshold of contracts of €10,000 or more (including VAT) within any 12-month period, and says this applies even without a formal written contract.
• Grants and subsidies: payments of €10,000 or more within any 12-month period.
• Licences and permits: the manual's appendix lists many licences where tax clearance is needed on renewal, including liquor, bookmaker, auctioneer, money lender, road transport, waste collection permit and private security licences.
• Other specific cases: small public service vehicle licences, a capital gains tax withholding process on certain asset sales (a separate form-based process), and certain legal aid panel solicitors.

Citizens Information gives similar examples: the Wage Subsidy Scheme, the Charities VAT Compensation Scheme and the Small Public Service Vehicle licence, plus a requirement where someone receives more than €10,000 in a year from public sector grants, subsidies or contracts. The two pages phrase the threshold slightly differently ("of €10,000 or more" versus "more than €10,000"), so read the Revenue manual for the precise wording that applies to you. Charities with a CHY number do not need tax clearance for grants but must quote the CHY number, while charities applying for public sector contracts do need it, according to the manual.

How the eTC application works

Revenue's eTC page explains that you apply online using myAccount (the Tax Clearance option on the Manage My Record card) or through ROS (the Manage Tax Clearance tab under My Services). Before you apply, the page says to make sure your own tax affairs are up to date and that the tax affairs of any connected parties are also in order. You will need the Tax Reference Number or property ID of the relevant connected parties.

If you cannot apply online, Citizens Information says to complete Form TC1 and send it to the Collector-General's Division. Non-residents with no Irish tax registration also use the TC1, according to the manual.

Connected parties

When you apply, Revenue reviews your own affairs and those of connected persons. Revenue's connected-persons page (published 20 May 2026) says a connected person can be a property, an entity or an individual and that the persons reviewed depend on whether the applicant is an individual, a partnership or a company. The eTC screen called "Review your details" lists what Revenue holds on related persons or property, and the page says you are responsible for checking it is accurate and updating it if needed.

The manual adds a rule for companies: anyone who is the beneficial owner of, or who can directly or indirectly control, more than 50% of the company's ordinary share capital must also be tax compliant. For a company with several shareholders or a history of related businesses, we suggest checking this before a tender deadline rather than during it. That is our suggestion, not a Revenue requirement.

Arrears and payment arrangements

Citizens Information says a certificate may still be issued where an instalment arrangement has been agreed to pay arrears, and the manual says the same where arrears are covered by an agreed phased payment arrangement. Such applications may be held for Revenue review before a decision is made.

How long a certificate lasts

Revenue's eTC page does not state a validity period, and neither does the Citizens Information page. The electronic tax clearance manual does: it says grant applications must be made each year, and in all other cases a certificate remains valid for four years while affairs stay in order. A change in circumstances, such as joining or leaving a partnership or buying or selling a property, requires a new application if you still need clearance. Check the current manual because periods can change.

The access number and verification

When a certificate issues, Revenue gives a Tax Clearance Access Number (TCAN). The eTC page says you give the TCAN, with your PPSN or Tax Reference Number, to anyone who needs to verify the certificate. Revenue's verification page (published 25 February 2021) explains that a customer can verify a case in ROS by entering the taxpayer's tax reference number and the TCAN, either singly or by uploading a CSV file for multiple cases, and that public service bodies can use a Government Networks web service. Revenue does not print certificates, though you can print the result screen.

If an application is refused or a certificate is withdrawn

The eTC page says that if an application is refused, the reasons are listed; you must resolve the outstanding issues, including those of connected parties, and submit a new application. Citizens Information says there is a right to appeal a refusal or withdrawal within 30 days and that any tax or duty listed in the letter must be paid before you appeal unless it is being disputed or appealed. The manual says appeals go to the Tax Appeals Commission and that there is no right of appeal against tax, duty or interest due under the Acts.

Keeping clearance in good order

A practical approach: assign one person to monitor clearance status, keep a calendar of expiry and licence renewal dates, and review connected-party details annually. If Revenue later reviews your affairs, good records help; see our guide to preparing for a Revenue compliance intervention.

Learnsignal's offices are off Baggot Street in Dublin, and we offer in-person training from there. For current details, see our CPD pages.

Frequently asked questions

Does every business need a tax clearance certificate?

No. According to Revenue's manual and Citizens Information, it is required in particular situations such as certain public sector contracts, grants and subsidies, and specified licences. Check whether your situation is on the current list.

How do I apply?

Online through eTax Clearance via myAccount or ROS. If you cannot apply online, Citizens Information says to use Form TC1.

What is a TCAN?

A Tax Clearance Access Number issued with a certificate. With your tax reference number it lets others verify your clearance.

Can I get a certificate if I owe tax?

Revenue's pages say affairs must be in order, but a certificate may be issued if arrears are covered by an agreed phased payment arrangement. The application may go to review.

How long is a certificate valid?

The manual reviewed in September 2026 says four years in most cases and annual applications for grants. The eTC page itself does not state a period.

This article is general information and not tax advice. Always check the current Revenue pages before you apply.