How to apply for a Tax Clearance Certificate

The electronic Tax Clearance (eTC) system

The eTC system allows you to apply for a Tax Clearance Certificate online. You can apply using:

• myAccount if you are a Pay As You Earn (PAYE) customer
• or
• Revenue Online Service (ROS) if you are a business customer.

The eTC system checks your tax compliance on a regular basis. Your Tax Clearance Certificate remains valid while you are compliant.

You will need to submit a new application for a Tax Clearance Certificate when your application has expired. A grant application expires after one year. All other applications expire within four years.

How to apply

You must be registered for myAccount or the Revenue Online Service (ROS) to apply.

To apply through myAccount, follow these steps:

1. Sign in to myAccount.
2. Select 'Tax Clearance' in the 'Manage My Record' section.
3. Click 'Apply'.
4. Review your details and click 'Next'.
5. Fill in the application and click 'Next'.
6. Check the declaration and click 'Submit'.

If you are registered for ROS, this service is available by clicking on either:

• the 'Manage Tax Clearance' tab, under the 'My Services' section on your ROS home screen
• or
• your current tax clearance status outlined on the top right of your ROS home screen.

Small Public Service Vehicle (SPSV) drivers and employers

SPSV drivers who are self-employed should follow the below instructions, and select:

• 'Licence' as the reason for the application
• and
• 'Small Public Service Vehicle (SPSV) driver licence holder (Self-employed or business)' as the type of licence.

SPSV drivers who are an employee should follow the below instructions, and select:

• 'Small Public Service Vehicle (SPSV) driver licence holder (Employee)' as the reason for the application
• and
• supply their employer's Tax Reference Number.

eTax Clearance Certificate

If your tax affairs are in order, Revenue will issue a tax clearance certificate. If however, your tax affairs are not in order, you will be given the reasons why your application was refused. To obtain a tax clearance certificate, you will need to put your tax affairs in order by dealing with the outstanding issues.

You will also need to ensure that any outstanding issues are addressed in the tax affairs of any connected parties. After addressing any outstanding issues, you need to submit a new eTax Clearance application.

How do I prove that I hold a Tax Clearance Certificate?

When we issue your Tax Clearance Certificate, we will also give you a Tax Clearance Access Number (TCAN). You can give your TCAN, and your Personal Public Service Number (PPSN) or Tax Reference Number, to anyone who needs to verify your Tax Clearance Certificate.

You can print the result screen using the print button on the screen. The result is also sent to your ROS or MyEnquiries inbox. You can view, print or save the certificate by selecting ‘Manage Tax Clearance’ on ROS or myAccount.

Revenue does not print tax clearance certificates. However, you can print the screen results if you want to have a paper copy of either the:

• electronic tax clearance certificate
• or
• refusal reasons.

You can also print the results later using the view, print, or save option in ‘Manage Tax Clearance’.

Next: Applications for unregistered voluntary bodies