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:
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. When is a general TCC required?
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 Cultural Institutions | S62 National Cultural Institutions Act 1997 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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