Tax Clearance

C2 is a Revenue issued certificate that verifies a sub-contractor's tax status and authorises contractors to pay costs gross. Where you are dealing with a construction contract and the sub-contractor has a C2 certificate, this will do in place of a Tax Clearance Certificate.

Under Department of Finance regulations public bodies such as government departments, health boards and local authorities which provide grants or subsidies must ensure that the recipients of grants satisfy the regulations in relation to tax clearance.

For additional information on Tax Clearence, including how to apply for a Tax Clearence Certificate check out the Revenue website.