eTax Clearance will be available to business, PAYE and non-resident customers with a PPSN/Reference number. There is no change to the current process for customers/applicants that are not registered for Irish tax, i.e. non-residents or some community/voluntary groups. These applications will continue to be processed by the Collector General’s Office. Furthermore, eTax Clearance does not apply to Standards in Public Office (SIPO) applicants.
During December the website will have options to apply for both eTax Clearance or for paper tax clearance (and any paper certificates issued up to 31/12/15 will be valid up to 30/6/16). eTax Clearance will be the only option after 1/1/16 (except for a small number of cases that don’t have Irish tax reference numbers or would be granted an exclusion from mandatory efiling/epaying).
The links below are to the guidance documents provided for applicants who wish to apply for electronic tax.