Imréiteach Cánach

Oireachtas members

All Members of the Oireachtas, not more than nine months following election to the Dáil or election or nomination to the Seanad, must furnish to the Standards in Public Office Commission:

  • a Tax Clearance Certificate or Application Statement issued by the Collector-General not more than nine months before or nine months after the date of election or nomination; and
  • a Statutory Declaration to the effect that the member has complied with their tax obligations and that nothing prevents the issuing to them of a Tax Clearance Certificate. The Statutory Declaration must be made not more than one month before or one month after the date of election or nomination.

Public servants including directors of public bodies

All persons appointed to “senior office” (i.e. designated positions of employment and designated directorships in public bodies prescribed under the Ethics in Public Office Act 1995, which attract remuneration not less than that of a Deputy Secretary General in the Civil Service, i.e. €168,000, with effect from 1 January 2010, must, not more than nine months after the date of their appointment, furnish to the Standards in Public Office Commission:

  • a Tax Clearance Certificate or Application Statement issued by the Collector-General not more than nine months before or nine months after the date of appointment; and
  • a Statutory Declaration to the effect that the employee / director has complied with their tax obligations and that nothing prevents the issuing to them of a Tax Clearance Certificate. The Statutory Declaration must be made not more than one month before or one month after the date of appointment.

Where a person is in contravention of this requirement, the Commission will investigate the matter and draw up a report which will be furnished to the relevant public body. A public body in receipt of such a report may take appropriate action, including suspension of the person concerned.