1093A Disclosure of certain information to Minister for Enterprise, Trade and Employment, etc.

This section permits Revenue to transfer, to the Minister for Enterprise, Trade and Employment and a new office for employment rights compliance to be set up under the partnership agreement “Towards 2016”, information regarding the employers and earned incomes of individuals. Information extracted from declarations made by contractors and subcontractors under Regulation 3 of the Relevant Contracts Tax legislation may also be transferred to both the Minister and the new body. The information transferred may only be used by the Minister and the body in the exercise of their powers and functions in relation to employment rights compliance and may not be transferred to any other person (other than each other) for any other purpose. The Minister and the body transfer information in relation to employers and earnings of individuals to Revenue.

Relevant Date: Finance Act 2021