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.

 A condition of obtaining a Public Sector Contract (Section 1095 Taxes Consolidation Act 1997) of a value of €10,000 or more, (inclusive of VAT), within any 12 months period, is that the contractor is required to produce either a valid C2 certificate (Information Note for C2 (MS Word, 32.5KB) ) or a general TCC. Such contracts can involve the purchase, hiring, leasing of goods, services or property by public authorities. Examples of the types of goods/services covered in such contracts are plant hire, cleaning or security, consultancies for management, legal or design services.

The tax clearance requirement applies even where the provision of goods or services is not the subject of a formal written contract.

Other circumstamnces where a TCC is required, include grant payments and licence applications. For further information, visit the Revenue Commissioners website by clicking on the links in the 'Associated Links' section of this page.