Step 1 of 5: Check if you need to apply
info Changes from 26 November 2025
The Criminal Justice (Legal Aid) (Tax Clearance Certificate) (Amendment) Regulations 2025 (S.I. No. 539 of 2025) came into operation on 26 November 2025, amending the 1999 Regulations (S.I. No. 135 of 1999). Solicitors no longer apply to the panel annually and no longer submit an eTax Clearance Certificate annually to the Legal Aid Team.
The Legal Aid Team of the Courts Service maintains the Criminal Legal Aid (CLA) Panel for solicitors. The Department of Justice maintains the panel for barristers.
You do not need to apply if you were on the CLA Panel for 2025. You were automatically included in the CLA Panel for 2026 and there is no annual application. Tax compliance is routinely checked by the Department of Justice and remains a condition for payments under the Criminal Legal Aid Scheme.
You need to apply if you are:
- New to the panel — applying for the first time
- Seeking reinstatement — you were previously on the panel but were not retained on the CLA Panel for 2025
- Notifying a change of firm or details — for example, a change of firm, address or other details. You will need the date the change took effect.
These match options A, B and C on the Application Form. If you are seeking reinstatement or notifying a change of details (options B or C), you must include your payee number on the form.
Step 2 of 5: Get your eTax Clearance Certificate
You need a valid eTax Clearance Certificate (eTC) to apply. You can apply for an eTC through Revenue Online Service (ROS).
When you apply, note your Tax Reference Number (or PPSN) and your Revenue access number — the Application Form asks for both. If you are employed by a firm, the form also asks for your employer's Tax Number and Revenue access number, so have these to hand.
Step 3 of 5: Complete the Application Form
Download and complete the Application Form (Excel) in full.
Complete the form in Microsoft Excel on a computer. The form uses tick boxes which may not work correctly in other spreadsheet applications, such as Google Sheets. The form must be submitted in Excel format — PDFs and scanned copies will not be accepted. Older versions of the form will not be accepted.
On the form you will need to:
- Tick whether you are new to the panel (A), seeking reinstatement (B), or notifying a change of firm or details (C)
- Provide your payee number if you ticked B or C
- Enter your name, firm name, firm address, email address, Tax Reference Number (or PPSN) and Revenue access number, and your employer's tax details where applicable
- Select the county panels you wish to be included on — you can select all counties or tick individual counties
- Type your name in block capitals where indicated — a typed name is acceptable in place of a signature
Step 4 of 5: Email your application
Email the following documents to legalaidpanel@courts.ie:
- Your completed Application Form (in Excel format — do not convert it to PDF)
- Your valid eTax Clearance Certificate
Applications are accepted by email only.
Step 5 of 5: After you apply
Your inclusion on the panel takes effect from the date a complete application is received. You will receive a confirmation email once your application has been processed.
info Payments
No solicitor will be paid for Criminal Legal Aid work if an application has not been submitted. Payments will only be made from the date the application is received. No arrears will be paid for any period during which an application was not submitted. This is a direction from the Department of Justice.
Information you provide is handled in accordance with the Courts Service Privacy Statement.
If you have any queries, email legalaidpanel@courts.ie.
