In the case of all public sector contracts of a value of €10,000 (inclusive of VAT) or more within any 12-month period, the contractor (and agent as appropriate) will be required either to produce a current tax clearance certificate, or, demonstrate a satisfactory level of subcontractor tax compliance (where Relevant Contracts Tax applies). This requirement applies to both resident and non-resident contractors. Furthermore, in the case of subcontractors on any public sector contract of a value of €10,000 (inclusive of VAT) or more, it will be a condition for the award of the contract that all subcontractors employed on the project must produce a tax reference number where payments exceed €650. Where payments exceed €2,600 in any 12 month period the subcontractor will be required to either produce a current tax clearance certificate or demonstrate a satisfactory level of subcontractor tax compliance.
It is a condition of award of any public contract exceeding the thresholds that a tax clearance certificate is required and the tax clearance requirements should be applied by the contracting authority only to the person or firm submitting the successful tender. The requirements should not accordingly be applied in the case of all tenderers for contracts.