NEW Tax Clearance Requirements For

PSRA

NEW Tax Clearance Requirements for

Property Services Employers/Independent Contractors/

Directors/Partners Only

IMPORTANT:

YOU WILL NOT BE PERMITTED TO RENEW YOUR PSRA LICENCE WITHOUT THE CORRECT TAX CLEARANCE ACCESS NUMBER AND YOUR REVENUE REGISTRATION NUMBER/PPS NUMBER

Tax Clearance

All property services employers, independent contractors, directors and partners must be tax cleared by the Revenue Commissioners when applying for or renewing your PSRA licence.In the case of a company, all of its directors (including those who do not provide property services) must be tax cleared in addition to the company being tax cleared. In the case of a partnership, all of the partners (including those who do not provide property services) must be tax cleared in addition to the partnership being tax cleared.

The system operated by Revenue since December 2015 is an on-line real time based system whereby applications for tax clearance can be made. The PSRA will no longer seek a hardcopy of tax clearance certificates. However, the new Revenue system allows third party verification (such as the PSRA) that tax clearance is in force in respect of the person. The eTax Clearance system will provide the PSRA with confirmation that tax clearance is in place on the day it is verified.

As the Revenue Commissioners will no longer be issuing paper Tax Clearance Certificates, the PSRA now require the Revenue Registration Number in the case of a Company or Partnership or PPS number in respect of an Individual. Also required is the Tax Clearance Access Number. The PSRA will verify with the Revenue Commissioners that Tax Clearance is in place in respect of the business and directors/partners.

You should note that this applies to those who are jointly assessed, PAYE workers, non-residents, non executive directors and retirees.

Please see “ eTax Clearance – Summary guide for Applicants” issued by the Revenue Commissioners for further details on making an application for eTax clearance. This document can be found on-line at =>.

You should be aware that the PSRA may check that Licensee’s are fully tax compliant during the course of the licensing year. It is important that you keep your tax affairs up to date at all times.

ACTION REQUIRED:- The onus is on all property services employers, independent contractors, directors and partners to ensure they are tax compliant. A licence cannot issue if you are not tax compliant. It is advisable to contact your local Revenue office or online at ROS (business customers) or MyAccount (PAYE customers) to ensure you have the correct details.

You do not need to contact the PSRA.

IMPORTANT:

YOU WILL NOT BE PERMITTED TO RENEW YOUR LICENCE WITHOUT THIS INFORMATION