Company Strike-Off Application (Ireland)

A Company Strike-Off Application in Ireland is the formal process by which the directors of an Irish company apply to the Companies Registration Office (CRO) to have the company's name removed from the Register of Companies and the company dissolved. In Irish company law, the voluntary strike-off mechanism is provided by Section 733 of the Companies Act 2014 and is implemented by submission of Form H15 through the CRO's online CORE portal.

The voluntary strike-off is intended as a simple and inexpensive dissolution mechanism for dormant or recently ceased companies that have no meaningful assets or liabilities and are fully compliant with their tax and statutory obligations. It is not a substitute for a formal liquidation process — companies with creditors, outstanding litigation, significant assets, or tax debts cannot avail of the voluntary strike-off route and must instead use a liquidation process under Part 11 of the Companies Act 2014.

The legal framework for voluntary strike-off changed significantly with the enactment of the Companies Act 2014, which consolidated and modernised Irish company law into a single statute for the first time. Section 733 replaced the previous strike-off provisions in the Companies Act 1963 and introduced clearer conditions, a efficient application process, and the online submission mechanism through the CORE portal.

The CRO administers the company register and processes strike-off applications. The office is under the authority of the Department of Enterprise, Trade and Employment and carries statutory responsibility for maintaining an accurate register of companies incorporated in Ireland. Approximately 7,000–10,000 companies are voluntarily struck off in Ireland each year, making voluntary strike-off the most common method of company dissolution for small and micro-enterprises.

The legal framework governing the Company Strike-Off Application (Ireland) in Ireland draws on several key statutes and regulatory bodies. Under the Companies Act 2014, the Companies Registration Office (CRO) maintains the register of Irish companies. Section 343 of the Companies Act 2014 sets annual confirmation obligations. The Competition and Consumer Protection Commission (CCPC) enforces the Consumer Rights Act 2022. The Central Bank of Ireland regulates financial services under the Central Bank Act 1971. The High Court of Ireland has jurisdiction under Section 212 of the Companies Act 2014. Parties executing a Company Strike-Off Application (Ireland) in Ireland should confirm the document reflects current Irish law, including any amendments enacted since the original drafting date. The Companies Act 2014 sets the foundational requirements, while secondary legislation and statutory instruments may impose additional obligations depending on the specific circumstances of the transaction.

A voluntary strike-off application is needed when the directors and shareholders of an Irish company have decided to bring the company's existence to an end and the company meets the statutory conditions under Section 733 of the Companies Act 2014. The most common scenarios are: a small trading company that has ceased operations and whose business has been wound up informally; a holding company whose underlying assets have been transferred or sold; a special purpose vehicle (SPV) or joint venture company that has completed its purpose; a dormant company that was incorporated but never used and for which there is no ongoing purpose; or a subsidiary company whose parent wishes to simplify the group structure.

The decision to proceed by voluntary strike-off rather than formal liquidation should be made carefully. Voluntary strike-off is appropriate only where the company's total assets do not exceed €150 and total liabilities do not exceed €150 at the time of application. Where the company has remaining cash in its bank account (even a small balance), equipment, intellectual property, trade debtors, or any other assets above €150, a Members' Voluntary Liquidation (MVL) is required. Similarly, where the company has any unpaid trade creditors, outstanding loans, lease obligations, or unresolved Revenue liabilities, the MVL route is more appropriate.

From a timing perspective, the voluntary strike-off process — from initial Revenue no-objection letter request to completion of the gazette notice period — typically takes 4–6 months. Directors who wish to proceed should allow sufficient time and should not allow the company's corporation tax obligations to fall into arrears while the process is underway, as this will prevent Revenue from issuing the no-objection letter.

A complete Irish voluntary strike-off application package should include the following key elements:

**Board Resolution:** A formal resolution of the board of directors approving the voluntary strike-off of the company, confirming that the directors are satisfied the Section 733 conditions are met, and authorising a named director (or the company's solicitor/accountant) to submit the Form H15 and obtain the Revenue no-objection letter.

**Revenue No-Objection Letter:** A letter from the Revenue Commissioners confirming that Revenue has no objection to the company being struck off the Register of Companies. This requires all tax returns to be filed and all tax liabilities to be paid. The no-objection letter must be attached to the Form H15 submission on CORE.

**Form H15 — Application for Voluntary Strike-Off:** The prescribed application form completed online via the CRO CORE portal. The form requires: company CRO number and registered name; registered office address; details of all current directors; a statement confirming the grounds for strike-off (company has never traded or has ceased to carry on business); a declaration that assets do not exceed €150; a declaration that liabilities do not exceed €150; and confirmation that the Revenue no-objection letter has been obtained. Filing fee: €15.

**Statement of Affairs (informal):** Although not formally required by the CRO for the H15 submission, a brief statement of affairs confirming the company's financial position (nil or minimal assets, nil liabilities) is recommended as a supporting record for the directors' declarations, particularly to evidence due diligence in confirming the €150 asset/liability thresholds.

**Bank Account Closure Evidence:** Confirmation from the company's bank(s) that all accounts have been closed and balances transferred or returned to shareholders before the strike-off application is made.

**Tax Clearance Records:** Copies of the company's most recent filed corporation tax returns, VAT returns (if applicable), and PAYE/PRSI returns, confirming compliance up to the date of cessation.

**Shareholder Notification:** A record confirming that all shareholders have been notified of and have consented to the voluntary strike-off, particularly relevant where the company has multiple shareholders who may have competing interests or CGT implications arising from the dissolution. The forms-legal.com Company Strike-Off Application (Ireland) template covers the mandatory elements under Companies Act 2014.

Additional compliance elements for a Company Strike-Off Application (Ireland) used in Ireland include: Data Protection — the Data Protection Act 2018 and GDPR Article 6 require a lawful basis for processing personal data; Governing Law — specify Irish law and the jurisdiction of Irish courts; Dispute Resolution — parties may refer disputes to the Workplace Relations Commission (WRC) for employment matters or initiate proceedings in the Circuit Court or High Court of Ireland for civil claims. Under the Companies Act 2014, the Companies Registration Office (CRO) maintains the register of Irish companies. Section 343 of the Companies Act 2014 sets annual confirmation obligations. The Competition and Consumer Protection Commission (CCPC) enforces the Consumer Rights Act 2022. The Central Bank of Ireland regulates financial services under the Central Bank Act 1971. The High Court of Ireland has jurisdiction under Section 212 of the Companies Act 2014. Revenue Commissioners require appropriate tax treatment of payments made under the agreement, including VAT under the Value-Added Tax Consolidation Act 2010 where applicable.