Licences and Tax Clearance

The purpose of this e-Brief is to remind practitioners and traders of the necessity to hold a valid Tax Clearance Certificate when making applications for Licences or for renewals of Licences.

Revenue’s National Excise Licence Office (NELO) issues Licences for many trading activities, such as Publicans, Hotels, Off-licences, Mineral Oils, Gaming, Book-making to name but a few. (For a more detailed list visit the Revenue Website - Excise & Licences)

The conditions attached to the issuing of Licences do not require the applicant to submit a hard copy of their Tax Clearance Certificate. However, it should be noted that all applications are checked against Revenue systems to ensure that a valid Tax Clearance Certificate has issued to the Licensee. Where the applicant does not hold a Tax Clearance Certificate a licence will not issue.

It is therefore imperative that applicants have applied for and received Tax Clearance at the time of their application. In this context, please note that self-employed persons or companies who have not filed the relevant Local Property Tax Return(s) will not qualify for a Tax Clearance Certificate.

Further information on Tax Clearance can be accessed at Tax Clearance on the Revenue website.