If you apply for a Tax Clearance Certificate (TCC) and it is not issued, it is either under review or has been refused. Revenue may also withdraw an issued TCC if your tax affairs, or those of your connected persons, are not in order.

When a Tax Clearance Certificate Expires

• A grant application TCC expires after one year.

• All other TCC applications expire within four years.

Revenue may withdraw your certificate once it expires, so it’s important to reapply in time.

Application Under Review

Sometimes Revenue needs to review your application before issuing a TCC. For example, this may happen if you are in a Phased Payment Agreement for outstanding taxes.

You can contact the Collector General regarding your application. Keep your Tax Reference Number or Application Reference ID handy.

Application Refused

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

• If you applied online, a message will appear explaining the refusal.

• Address the outstanding issues before reapplying.

• You can appeal the decision if necessary.

Tax Clearance Certificate Withdrawn

Revenue regularly checks TCC holders’ tax compliance through the eTax Clearance (eTC) system. Certificates may also be withdrawn at any time as part of tax compliance programmes.

Revenue may withdraw a TCC when:

• Your tax affairs, or those of connected persons, are not in order

• Your TCC has expired

You will receive a letter explaining the reason for the withdrawal. If your agent applied on your behalf, the letter will be sent to them.

Before reapplying, ensure all issues are resolved. You may appeal a withdrawn TCC.

Appeals

You can appeal a refusal or withdrawal of a TCC within 30 days of receiving written notice from Revenue.

• Any tax or duty owed that is not in dispute must be paid before appealing.

• The appeal covers the refusal or withdrawal of the TCC, not unpaid taxes or duties.

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