When is a Tax Clearance Certificate required?

To apply for or renew your licence or scheme

There are a number of licences and schemes that require a Tax Clearance Certificate when you apply for them. Some of these are listed below.

Licences and schemes that require a Tax Clearance Certificate
Reason for tax clearanceLegal basis for tax clearance

Liquor licence (wholesale or retail)

S49 FA 1909-1910 plus S1094 TCA 1997

Bookmaker's licence

S7 (3) Betting Act 1931 plus S1094 TCA 1997

Gaming licence

S19 Gaming and Lotteries Act 1956 plus S1094 TCA 1997

Auctioneer's or House Agent's licence (including auction permits)

S8, 9 and 10 Auctioneers and House Agents Act 1947 plus S1094 TCA 1997

Hydrocarbon oil and LPG licences

S101 FA 1999 plus S1094 TCA 1997

Money lender's licence

Consumer Credit Act 1995 plus S1094 TCA 1997

Mortgage or credit Intermediaries authorisation

Consumer Credit Act 1995 plus S1094 TCA 1997

Road transport licence (merchandise)

EU (Merchandise Road Transport) Regulation 1991-1999

Road transport licence (passengers)

EU (Road Passenger Transport) Regulations 1991-1999

Refugee Legal Service Private Practitioners Panel

Circular F49/29/84 (on the basis that this is a contract) plus S1095 TCA 1997

Payments under the FAS Employment Subsidy or Training Scheme and PRSI Exemption Scheme

Circular F49/13/87 (grant) plus S1095 TCA 1997

Disposal of land to local authorities (not Compulsory Purchase Order)

Circular F49/29/84 (contract) plus S1095 TCA 1997

Local Authority loans scheme (shared ownership)

Housing Regulations, 1980 (Amendment) Regulations 1992

Permits for waste collection activities including slurry spreading)

Waste Management (Collection Permit) Regulations 2001

Employers employing non-nationals, employers seeking to employ non-nationals

DOPE requirement - condition imposed for grant of permit

Licences for small public service vehicles, for example, taxis and hackneys

Section 37 of the Taxi Regulation Act 2003

Private security services (including directors, in the case of a corporate body, and partners, in the case of partnership)

Section 24 of the Private Security Services Act 2004

Liquor licence for cultural institutions

S62 National Cultural Institutions Act 1997 plus S1094 TCA 1997

Liquor licence for the National Concert Hall

S2 Intoxicating Liquor (National Concert Hall) Act 1983 plus S1094 TCA 1997

Liquor licence for the National Conference Centre

S1 (9) Intoxicating Liquor (National Conference Centre) Act 2010 plus S1094 TCA '97

Applications to join the Criminal Legal Aid Panel

SI 135/1999 Criminal Justice (Legal Aid) (Tax Clearance Certificate) Regulations, 1999

Next: To apply for certain grants