Non-resident applicants registered for Irish tax must apply through the Revenue Online Service (ROS) or myAccount.
Non-resident applicants cannot apply through ROS or myAccount if they:
- are not registered for Irish tax
- do not have a permanent established place of business in the State.
You may have to register for Irish tax before applying. You can check your tax status with the Non-Residents Tax Clearance Unit: firstname.lastname@example.org
If you do not have to register for tax, complete a TC1 and send it to the Non-Residents Tax Clearance Unit.
Non-resident applicants applying for an excise licence renewal may be registered for Income Tax (IT) only.
For example, a bookmaker who does not have an office in the State, but has a stand on a racecourse. The stand is their place of business. Therefore, they must register for IT.