Tax Clearance
Tax clearance procedures are applied to all public sector contracts of a value of 6349 euro (inclusive of VAT) or more.
Individual contracts with any person or firm with a cumulative value of 6349 euro or more during any 12-month period is subject to tax clearance procedures.
Tax Clearance Certificates are sought from residents and non residents of Ireland.
A typical wording used by contracting authorities in advertisements is as follows:
The successful tenderer will, before appointment, be required to provide a Tax Clearance Certificate. In the case of non-residents, they will be required to produce a Statement of Suitability (in lieu of a current tax clearance certificate) from the Revenue Commissioners.
Note: Tax Clearance procedures apply to successful tenderers only and not to other tenderers for contracts.
Tax Clearance Application forms (TC1) can be provided by the public sector organisation or by the Revenue Commissioners.
Applications should be sent to:
Office of the Collector General
Tax Clearance Section (General)
Sarsfield House
Limerick
Telephone: 00 353 61 310310
Applications can be made online for tax clearance certificates
For more information visit the Irish revenue website 