C2 Tax Clearance Cert

J

JohnJay

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My brother is a full time farmer, but has started to do some agricultural contractwork recently. He has a chance to do some work for the local County Council, but to do this he will need a C2 Tax Clearance Cert. Will he have to set up a company/sole trader to do this? Is there any point in doing this for a few grand a year?

Tks

J
 
I think a TC2 suffices for most public service contracts. You don't need to be a company. Anyone can be a sole trader - don't have to register anything as long as trading under your own name. You can register for VAT etc. in your own name.

You can get a TC2 online via ROS.
 
Whats the difference between a C2 and a TC2?

Is there much involved in registering for VAT? is it worthwhile for the sake of a few grand a year?
 
C2 is a form which enalbes sub contractors recieve payments gross i.e. without deduction of 35% withholding tax. Brother only has to register for VAT if turnover is over €27,500.

TC2 is just a tax clearance certificate
 
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