A struck-off company in Ireland can be restored to the register through either an administrative restoration (via the CRO) or a court restoration (via the High Court). The method depends on how long ago the company was struck off and why. Here is exactly how each process works.
Why Companies Get Struck Off
The CRO can involuntarily strike off a company for:
- Failure to file annual returns for two or more consecutive years
- Failure to have a registered office in the State
- Failure to maintain minimum directors
A company can also be voluntarily struck off by its directors using a Form H1 (the company must have no assets, no liabilities, and no employees). Learn more about what happens when a company is struck off.
Option 1: Administrative Restoration (Section 738)
This is the simpler and cheaper method, available if the company was struck off involuntarily and within the last 12 months.
Requirements
- The company was struck off for failure to file annual returns (not voluntary strike-off)
- The application is made within 12 months of the strike-off date
- All outstanding annual returns are filed and all fees and penalties are paid
- The company must be tax-compliant with Revenue
Process
- File all outstanding B1 annual returns with financial statements via CORE
- Pay all late filing penalties (€100 + €3/day per return, max €1,200 each)
- Obtain a letter of no objection from Revenue confirming tax compliance
- Apply to the CRO for administrative restoration
- The CRO publishes a restoration notice in the CRO Gazette
- The company is restored to the register as if it was never struck off
Costs
- Outstanding filing fees and late penalties: potentially several thousand euro
- CRO restoration fee: €250
- Accountant fees for preparing financial statements: varies
- Total typical cost: €1,500–€5,000
Option 2: Court Restoration (Section 738A)
Required if the company was struck off more than 12 months ago, or if the strike-off was voluntary, or if the company was struck off for reasons other than non-filing.
Requirements
- Application must be made within 20 years of the strike-off date
- The applicant must be a former director, member, creditor, or other person with an interest
- All outstanding annual returns must be prepared (filed upon restoration)
- Revenue letter of no objection is required
Process
- Engage a solicitor to prepare a High Court application
- Prepare an affidavit setting out the grounds for restoration
- Obtain the Revenue letter of no objection
- Serve notice on the CRO
- Attend the court hearing
- If the court grants the order, file all outstanding returns within the time set by the court
- The company is restored to the register with effect from the date of strike-off
Costs
- Solicitor fees: €2,000–€5,000+
- Court fees: approximately €300
- Outstanding filing fees and penalties
- Accountant fees for preparing financial statements
- Total typical cost: €5,000–€15,000+
What Happens When a Company Is Restored?
Upon restoration, the company is treated as if it was never struck off. This means:
- All contracts and obligations are revived
- Property and assets that vested in the State are returned
- The company can trade, sue, and be sued again
- Director responsibilities resume immediately
How to Check If a Company Has Been Struck Off
Search for any company on Businesses.ie to see its current status. Companies that have been struck off or dissolved will show a status of "Struck Off" or "Dissolved." The filing history may show the date and type of strike-off action.
Summary
Administrative restoration costs €1,500–€5,000 and is available within 12 months of involuntary strike-off. Court restoration costs €5,000–€15,000+ and is required after 12 months or for voluntary strike-offs. Both require filing all outstanding returns and obtaining Revenue clearance. The company is treated as if it was never struck off once restored.