Where a company provides goods or services to the Public Sector, or is receipt of a grant or licence from the state, there may be a requirement for a Tax Clearance Certificate pertaining to the tax affairs of said company.
When Is a Tax Clearance Certificate Required
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.
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.
A current TCC is required for:
- Public Sector Contracts,
- Grant payments,
- Licence applications.
For further information, visit the Revenue Commissioners website by clicking on the links in the 'Associated Links' section of this page.