I have been advised by the Revenue Commissioners that an application can be made on-line for a Tax Clearance Certificate on www.revenue.ie. Alternatively, an applicant can submit a TC1 form to the appropriate Revenue Office. A Tax Clearance Certificate can only be issued by Revenue to a person whose tax affairs are in order at the date of issue of that Certificate. In relation to the particular case referred to by the Deputy, Revenue has advised the individual concerned of the reasons why it not possible to issue a Tax Clearance Certificate at present. It will not be possible to issue a certificate until outstanding compliance issues arising from very substantial tax debts involving the taxpayer and related companies are resolved.