Companies Act 2014 section 731

Conditions for voluntary strike off

Section 731 sets out the conditions that a company must satisfy before it can apply to the Registrar to be voluntarily struck off the register.

• The company must have never traded or have ceased trading, must pass a special resolution within 3 months before applying, and must commit to carrying on no business and incurring no liabilities while the application is pending.
• All outstanding annual returns must be filed, and the directors must certify that the company's assets and liabilities each do not exceed €150 and that there is no ongoing or pending litigation.
• Written confirmation of no objection from the Revenue Commissioners, dated within 3 months before the application, must be received by the Registrar, and a newspaper advertisement of the company's intention must be published within 30 days before the application date.
• If the company changed its name or registered office within the year before the application, both the former and current details must appear in the newspaper advertisement.