Revenue Precedents

A Local Authority is not obliged to operate Tax Clearance when completing a compulsory purchase of land, since the Local Authority is not entering into a contract with the landowner. It is exercising its powers under a statutory scheme for land acquisition. This applies whether the price paid for the land has been agreed between the Local Authority and the land owner or has been fixed by arbitration. Where the Local Authority enters into a contract with a landowner for purchase of land it would be obliged to operate Tax Clearance, even though it could compulsorily acquire the land. IT922041

Individuals and companies need to produce a Tax Clearance Certificate in circumstances where rent in excess of £5,000 per annum is payable out of public funds. IT933508

The Tax Clearance requirements of Department of Finance Circular F49/13/87 apply to payments made by the Department of agriculture under the Forest Premium Scheme. IT953509