In accordance with Section 177 of the Finance Act 1995 as amended by the Taxes Consolidation Act 1997, all companies doing business with a local authority must have a valid tax clearance certificate in their company name - the name that appears on the company's invoices.
If total payments reach the €10,000 threshold within a rolling 12-month period, payments cannot be made until a valid certificate is received from the supplier.
If you use the Revenue online service, your registration number and tax access number is required so it can be checked online. Otherwise the original certificate must be submitted to the accounts payable office.
If you do not have a current certificate, an application form can be obtained at www.revenue.ie