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Notes for Completion of an Application for Tax Clearance
Note 1: Non e-Enabled
Applicants who have no access to electronic systems can apply for a Tax Clearance Certicate by
completing this application. Completed forms must be submitted to Customer Services,
Collector General’s Division, Sarseld House, Francis Street, Limerick, V94 R972.
Note 2: Non-Residents
Non-Resident applicants, who have neither an Irish tax registration nor a permanent established (PE)
place of business in the State, must apply for tax clearance using this application form:
Please complete, scan and email to: nonrestaxclearance@revenue.ie
Or
Post to:
Non-Residents Tax Clearance Unit
Collector General’s Division
Sarseld House
Francis Street
Limerick
V94 R972
Telephone: + 353 1 738 3663
Fax: + 353 61 401 011
Note 3: Non-Registered Charities / Voluntary Bodies
Applicants that are non-registered voluntary bodies or non-registered charities can apply for a Tax
Clearance Certicate by completing this application form. Completed forms must be submitted to
Customer Services, Collector General’s Division, Sarseld House, Francis Street, Limerick, V94 R972.
Note 4: Connected Parties
Tax clearance processing assesses both the applicant’s tax affairs and those of any connected parties.
Potential connected parties which will also be assessed include:
• Properties
• Partners
• Partnerships
• Employer (Small Public Service Vehicles Drivers and Criminal Legal Aid Panel applicants)
• Directors / Shareholders
• Previous Business Entity (Liquor Licence applicants)
• VAT Group Remitter (Applicants who are part of a VAT Group); as relevant.
In order to complete the application the applicant will require the Tax Reference Number or Property ID of
their relevant connected parties.
The Revenue Commissioners collect taxes and duties and implement customs controls. Revenue requires customers
to provide certain personal data for these purposes and certain other statutory functions as assigned by the Oireachtas.
Your personal data may be exchanged with other Government Departments and agencies in certain circumstances
where this is provided for by law. Full details of Revenue’s data protection policy setting out how we will use your
personal data as well as information regarding your rights as a data subject are available on our Privacy page on
www.revenue.ie. Details of this policy are also available in hard copy upon request.
The information in this document is provided as a guide only and is not professional advice, including legal advice. It
should not be assumed that the guidance is comprehensive or that it provides a denitive answer in every case.