Taxes Consolidation Act 1997 section 1094

Tax clearance certificates in relation to certain licences

Section 1094 sets out the tax clearance certificate regime that applies to persons seeking to obtain or renew certain excise and other licences.

• The beneficial holder of a wide range of licences (including liquor, bookmaker, gaming, auctioneer, moneylender and other licences) must obtain a tax clearance certificate from the Collector-General before the licence can be granted or renewed.
• A certificate will only be issued where the applicant, and certain connected persons, have complied with all obligations under the tax and customs Acts regarding the payment of taxes, interest and penalties and the delivery of returns.
• Where a licence has been transferred between connected parties, or where licensed premises were acquired below market value, the prior licence holder's tax compliance must also be satisfactory before a certificate can issue.
• A person whose application is refused or whose certificate is rescinded may appeal to the Appeal Commissioners within 30 days, provided any undisputed tax due has been paid.