Accounts Payable

Our Accounts Payable Section makes payments to suppliers for goods and services, grants and loan payments. 

Businesses or individuals who wish to enquire about payments can contact the accounts payable section on the numbers given in the contacts section.

Enquiries regarding grant and loan application or orders for goods/services should be made to the section processing the application or ordering the goods/service (e.g. Housing, Water Services, Environment, Roads, Area Offices etc.) 

Accounts Payable Section, Laois County Council, Áras an Chontae, Portlaoise, Co. Laois.

Invoice Queries: -

Brenda Earl             (057) 8664061
Bernie Dunphy        (057) 8664207
Maria Nestor           (057) 8664230
Breda Creed           (057) 8664063

Tax Enquiries:-(VAT, RCT, Witholding Tax, Tax Clearance)

Maria Nestor         (057) 8664230

Fax Number

(057) 8622780

Ordering and invoicing.

All orders for goods/services must be accompanied by a purchase order number which will be provided by the person ordering the goods/services at the time the order is placed. 

An order placed without a relevant purchase order number will not be regarded as an official order from Laois County Council.

All invoices should be submitted to the Accounts Payable Section, Laois County Council, Áras an Chontae, JFL Avenue, Portlaoise, Co. Laois and it should quote the purchase order number.     

The supplier name, invoice, quantity, value and currency on the invoice should be the same as the purchase order details.

Tax Clearance

In accordance with Section 177 of the Finance Act 1995, as amended by the Taxes Consolidation Act 1997, companies, partnerships or individuals in receipt of €6,500 from Laois County Council within any 12 month period are required to provide a tax clearance certificate.  In the case of sub-contractors, this limit is €2,600 and a C2 certificate can be submitted instead of a tax clearance certificate.

If you or your business is likely to exceed this limit, you should ensure that the Accounts Payable section has seen your current tax clearance certificate, as payments are at all times conditional on compliance with this requirement.  The original tax clearance certificate may be submitted to the Accounts Payable section or alternatively the certificate can be viewed on the Revenue Commissioners website if you provide us with your customer number from Revenue and your tax clearance certificate number.

If you do not hold a current tax clearance certificate, you can apply for a tax clearance certificate on the Revenue Commissioners website and once received the certificate should be submitted to Accounts Payable which will be returned after being witnessed or alternatively you can provide details of your customer number and tax clearance certificate number which we can then view on the website.   

Application Form for Tax Clearance Certificate

Revenue Commissioners Guide to Tax Clearance 

Relevant Contracts Tax

If you are a sub contractor in the construction, forestry or meat processing industries – Relevant Contract Tax (RCT) applies to you. RCT is a system of tax deduction where principal contractors(i.e. Laois County Council) deduct tax at 35% from payments to sub contractors from whom a relevant payments card have not been received.Revenue Commissioners Guide to RCT.

A Principal Contractor/Sub Contractor Declaration Form (RCT 1) must be completed by the sub contractor in respect of all contracts entered into with this council.This form should be submitted to the section by whom the contractor is being engages (e.g. Housing). RCT 1 Application Form.

An application form for a payments card (Form RCT 46) should be completed by the sub contractor and presented in person with the sub contractor’s certificate of authorisation (i.e. C2 card) to the Accounts payable section.   RCT 46 Application Form.

If the sub contractor does not wish to present the C2 card in person, he/she has the option to complete Panel B of the application form and post it to the Accounts Payable section.In this case the sub contractor nominated a bank account to which all payments will be made. Laois County Council will complete the form an apply to the Inspector of Taxes for a relevant payments card. The relevant payments card is retailed by this Council and all payments made by the Council are recorded on the card.

Sub contractors are subject to the tax clearance certificate regulations as described above and no payments can be made to sub contractors who do not comply with these requirements.