When is a Tax Clearance Certificate required?
To apply for certain grants and public sector contracts
If you receive grants, subsidies or similar type payments from a government department or public authority of more than €10,000 during the year, you will need a Tax Clearance Certificate.
This limit is set by the Department of Finance circular on the payment of grants
Public sector contracts
If you receive payments from a public sector contract of more than €10,000, Value-Added Tax (VAT) inclusive, during the year, you will need a Tax Clearance Certificate.
This limit is set by the Department of Finance circular on the granting of contracts.
If the contract is for a construction project, you will also need an RCT rate of 0% or 20%. This will be checked when the contract is due to be paid.
Tax clearance is required even if there is no formal contract in place to supply goods or services.
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