Tax clearance and statutory declaration requirements for Members of Dáil Éireann

Tax Clearance

A specific Tax Clearance Certificate is required – a Tax Clearance Certificate issued under other tax clearance provisions is not valid for the purposes of the Standards in Public Office Act.

There is a specific application form (TC(SIPO)) for tax clearance under the Standards in Public Office Act. The form is available on the Revenue website.

Standards in Public Office (SIPO)

The Standards in Public Office Commission also require a Statutory Declaration to the effect that at the time of making the declaration, the person is, to the best of his or her knowledge and belief, in compliance with his or her tax obligations. The actual wording for the Statutory Declaration is available from the Standards in Public Office Commission.

The Declaration must be made not more than one month before or one month after the election date and furnished to the Standards in Public Office Commission not more than nine months after that date.