Maintaining tax clearance

Businesses must have a Tax Clearance Certificate to avail of COVID-19 supports including:

• the Employment Wage Subsidy Scheme (EWSS)
• the COVID Restrictions Support Scheme (CRSS)
• the Stay and Spend scheme as a service provider
• qualifying for accelerated loss relief for Corporation Tax and Income Tax.

Businesses still qualify for tax clearance, even if they have:

• COVID-19 related tax debts which are warehoused
• non-COVID liabilities which are included in a Phased Payment Arrangement.

Note

During the COVID-19 pandemic, the status of Tax Clearance Certificates remained valid for businesses. This is now being reviewed by Revenue and any compliance issues identified will be brought to the attention of businesses.

How to check your current tax clearance status

You can check your current tax clearance status on the Revenue Online Service (ROS). Your current tax clearance status is displayed in blue writing above the grey banner for “My Frequently Used Services”. 

How to apply for tax clearance 

You can apply for tax clearance online using eTax Clearance (eTC).

What to do if tax clearance is refused

You can contact Revenue through MyEnquiries, in myAccount or Revenue Online Service (ROS). To do this:

• click ‘Add New Enquiry’
• select ‘Tax Clearance’ from the menu ‘Enquiry relates to’
• select either Tax Clearance or Tax Clearance (SIPO) from the menu ‘More specifically’
• complete the text box with your query and click ‘Submit enquiry’.

Any issues will be addressed through direct engagement with the applicant.