Tax clearance certificates – Criminal Legal Aid panel 2011-2012
Members who wish to retain their name on the Criminal Legal Aid panel for the legal aid year 1 December 2011 to 30 November 2012 are required to hold a tax clearance certificate with an expiry date later than 30 November 2011.
Applications for tax clearance certificates can be made in writing (Form TC1) to local district offices of Revenue or via Revenue’s online tax clearance application facility (). Please note that solicitors who are in the PAYE system cannot apply online for tax clearance.
Whether the application has been made in writing (Form TC1) or online, the taxpayer can avail of Revenue’s electronic verification system, whereby the taxpayer may permit a third party to electronically verify the taxpayer’s tax clearance status by providing his/her tax clearance certificate number and either his/her tax registration number or, in the case of a PAYE taxpayer, his/her PPS number, to the third party. This obviates the necessity for solicitors to send the original of their tax clearance certificate to the county registrar for each of the counties in which the solicitor wishes to be eligible for legal aid assignments, as the registrar will be able to view the certificate online and print it down for his/her file if necessary.
Where a solicitor does not wish to avail of the electronic verification system, he/she must submit the original tax clearance certificate to the county registrar for each of the counties in which the solicitor wishes to be eligible for legal aid assignments. Copy certificates are not acceptable.
Members should note that no fees will be paid to a solicitor who accepts an assignment to a case if his/her name is not, at the time of assignment, on the relevant solicitors’ panel.