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Home  /  Guidelines  /  Election Guidelines  /  Seanad Bye-Election 13 November 2015  /  Candidates
 
 

Chapter 4 Tax clearance requirements

Pursuant to section 21 of the Standards in Public Office Act 2001, successful candidates must provide the following to the Standards Commission within nine months of their election: 

a Tax Clearance Certificate (or Application Statement) issued not more than nine months either side of the election date (i.e., the date on which the returning officer declares the person elected), and

 a Statutory Declaration, made not more than one month either side of the election date, to the effect that, to the best of his/her knowledge, his/her tax affairs are in order and that nothing prevents the issue of a Tax Clearance Certificate.

A Tax Clearance Certificate/Application Statement is issued by the Collector General, Office of the Revenue Commissioners.  More detailed instructions will be provided by the Standards Commission to the successful candidate after the election.

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