Tax Clearance Certificates (changes)

 Update on tax clearance expiry dates and eTax Clearance


In line with changes introduced in the Finance Act 2014, electronic Tax Clearance (eTC) will be introduced from January 1st 2016.

As previously advised in eBrief No. 37/15 and eBrief No. 55/15, tax clearance certificates issuing in the period from April 1st 2015 have an expiry date of December 31st 2015. As part of the ongoing preparations for the introduction of eTC, certificates issuing in the period from July 1st to September 30th 2015 will have an expiry date of March 31st 2016.

From January 1st 2016 all applications for tax clearance will be through the new electronic Tax Clearance system. The up-to-date tax clearance status of customers will be available to be checked online by Public Service Bodies, taxpayers and their agents on an ongoing basis as required.

Applicants will apply for tax clearance in the new eTC system and will be given a Tax Clearance Access Number which they will give to the Public Service Body who needs to verify their tax clearance status.

The Public Service Body will use the PPSN/tax reference number and the Tax Clearance Access Number to verify – via the Revenue On-line Service (ROS) – that an applicant holds a tax clearance certificate.


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