High Court restoration: process, timeline and cost

Quick answer

If your company was dissolved more than 12 months but less than 20 years ago, it can be restored by High Court order under section 738 of the Companies Act 2014. The application is served on the CRO, Revenue and the Chief State Solicitor's Office, and usually takes a few months.

Who can apply

The company, a member or an officer can apply to the High Court, provided 20 years haven't passed since dissolution. A creditor can also apply, to the High Court or the Circuit Court. The court can order the restoration if the strike-off disadvantaged the applicant and it's just and equitable to restore the company.

The steps

  1. Bring the filings up to date. All outstanding annual returns and financial statements are prepared and filed with the CRO.
  2. Prepare the application. The originating papers and a grounding affidavit explaining why the company was struck off and why it should be restored.
  3. Serve the notice parties. The CRO, Revenue and the Chief State Solicitor's Office, which acts for the State on property that passed to it.
  4. Get the letters of no objection. The Chief State Solicitor's Office charges a fee of €350 before issuing its letter of consent. Revenue confirms it has no objection once the company's tax position is in order.
  5. The hearing. Our solicitor attends; you don't need to.
  6. File the order. A certified copy of the order is delivered to the CRO, with a €15 fee, within 28 days of the order being perfected. The order only takes effect if all outstanding annual returns are delivered to the CRO within the period the order sets.

How long it takes

Usually a few months, depending on how many years of filings are outstanding, how quickly the consents come back, and court dates.

What we'll need from you

  • ID and proof of address for each director, and the names of the shareholders.
  • Why the company needs to be restored: for example, a property, a bank balance, a contract or a claim.
  • Financial records for every year that wasn't filed.
  • Any letters from the CRO or Revenue about the strike-off.

A typical timeline

  • Weeks 1 to 6: outstanding accounts and annual returns prepared and filed.
  • Weeks 4 to 10: court papers drafted, served and letters of no objection obtained. The CRO's letter comes first, then the Chief State Solicitor's.
  • Then: the hearing date, which depends on the court list, and the order filed with the CRO.

Every case is different, and we'll give you a timeline for yours at the status check.

What it costs with us

A fixed €3,657.99 + VAT (€4,499.33 including VAT), all-inclusive: solicitor, barrister, High Court fees, Chief State Solicitor and Revenue Solicitor fees, and the CRO order filing fee. In exceptional cases, if the Chief State Solicitor or Revenue Solicitor increases their fee, we'll tell you before going ahead. Outstanding accounts and annual returns are quoted separately, from €249.99 + VAT per year. See restoration costs explained.

Official sources

Last checked 13 November 2026 against CRO and Revenue guidance. This is general information, not legal advice for your company.