From 1 July 2013, the Tax and Customs Board will be required to issue a certificate concerning the absence of tax arrears if the tax arrears of the taxable person are less than 10 euro or if the tax arrears are being paid in instalments.

The previous Taxation Act had set the amount of tax arrears when a certificate
concerning the absence of tax arrears was required to be issued at 15 euro (§ 14 of the Taxation Act).