653BN Information to be provided by Revenue Commissioners

Summary

This section enables Revenue to provide anonymised information to the Department of Finance and the Department for Housing, Local Government and Heritage if Revenue are satisfied that the provision of the information will assist the Minister in discharging a function conferred on or delegated to the Minister under any enactment. It also provides that Revenue can seek the assistance of a local authority and provide such information in relation to a property to that local authority as the local authority may reasonably require to provide the requested assistance.

Details

(1) Revenue will, upon a request from, and at such intervals as may be specified by, the Minister for Finance or the Minister of Housing, Local Government and Heritage, provide that Minister of the Government with such information, other than taxpayer information within the meaning of section 851A, as that Minister may reasonably require for the purpose of enabling him or her to perform his or her functions.

(2) Revenue may request the assistance of a local authority in identifying any residential property in its functional area that is in use as a dwelling for less than 30 days in a chargeable period and in verifying the accuracy of any information it holds in relation to such properties. Revenue may provide a local authority with such information in relation to those properties as may reasonably be required for this purpose.

(3) Revenue will not provide information in accordance with subsection (1) unless they are satisfied that the provision by them of information obtained by them pursuant to this Part to such person will assist the person in discharging a function conferred on, or delegated to, the person by or under any enactment.

Relevant Date: Finance Act 2024