Taxi drivers need a tax clearance certificate

From August 2004 a Tax Clearance Certificate is required by all Taxi Drivers for the following:

Applying for Small Public Service Vehicle Drivers Licence
Renewal of Small Public Service Vehicle Drivers Licence
Applying for Taxi Licence Plate
Renewal of Taxi Licence Plate
Rental of Taxi Licence Plate
Selling of Taxi Licence Plate
Change of car

Before applying for a Tax Clearance you must ensure that:-

(a)Your tax returns have been received by Revenue and any tax liability paid in full. Tax returns for the previous year's earnings must be received and paid in full by the 31st October each year. i.e. (People doing tax returns in 2005 will be processing what they earned from 1st January 2004 - 31st December 2004).

(b) Preliminary tax for the following year must also be paid, this will be deducted from their tax liability when they do their tax returns for that year.

If any of the above is outstanding a Tax Clearance Certificate will not be issued by Revenue. It is up to each individual to ensure that all their tax affairs are up-to-date.
It is also up to each individual to apply for their own Tax Clearance Certificate each year.

You can apply for a Tax Clearance Certificate by:-

Filling out a TC1 form at your local revenue office
Applying on-line at REVENUE.IE


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