A Tax Clearance Certificate is confirmation from Revenue that your tax affairs are in order. This section outlines the different circumstances where you will need a Tax Clearance Certificate. If you apply for a Tax Clearance Certificate and it is not issued, it is either ‘under review’ or has been refused.

If your tax affairs, or those of your connected persons, are not in order, Revenue may withdraw your Tax Clearance Certificate. Revenue will also withdraw your Tax Clearance Certificate when your application expires.

Your application for a Tax Clearance Certificate will expire after one year in the case of a grant application and within four years for all other applications.

Application Under Review:

In some instances, Revenue may need to review your application for a Tax Clearance Certificate before issuing it. This may be the case, for example, if you are in a Phased Payment Arrangement to pay outstanding taxes.

You can contact the Collector General’s office in relation to your application. You will need your Tax Reference Number or the Application Reference ID.

Application Refused:

Your application for a Tax Clearance Certificate will be refused if your tax affairs, or those of your connected persons, are not in order.

If you apply for a Tax Clearance Certificate online and your application is refused, a message will be shown on screen giving the reasons for the refusal. You should address the outstanding issues before you reapply for a Tax Clearance Certificate.

If your application for a Tax Clearance Certificate is refused, you may appeal the decision.

Tax Clearance Certificate Rescinded (Withdrawn):

The eTax Clearance (eTC) system automatically checks the tax compliance of Tax Clearance Certificate holders on a regular basis. Revenue officials may also reassess a case at any time as part of our tax compliance programs.

Revenue will withdraw a Tax Clearance Certificate when:

• Your tax affairs, or those of connected parties, are not in order
• Your application has expired

Revenue will send you a letter with a schedule of the reason for the withdrawal. If your Tax Clearance application has expired, the schedule will not be attached.

If your agent applied for tax clearance on your behalf, then the letter will be sent to them.

You should address the outstanding issues before you reapply for a Tax Clearance Certificate.

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