Taxes Consolidation Act 1997 section 1095

Tax clearance certificates in relation to public sector contracts

Section 1095 sets out the general tax clearance certificate procedure that applies to all applications other than those covered by specific provisions such as liquor licences, approved sports bodies, the Standards in Public Office Act 2001, and the Criminal Justice Legal Aid Regulations.

• The Collector-General must issue a tax clearance certificate where the applicant and connected persons are up to date with tax payments and return filings, and may rescind it if compliance lapses.
• A certificate will not issue unless the applicant, any partnership of which they are a member, each partner (where the applicant is a partnership), and any person controlling more than 50% of shares (where the applicant is a company) are all tax compliant.
• Where the applicant's business was previously carried on by a connected company, partnership, or other entity whose tax affairs are not in order, the certificate must be refused.
• An applicant may appeal a refusal or rescission to the Tax Appeal Commissioners within 30 days, with a further right of rehearing by the Circuit Court or a case stated to the High Court on a point of law.