Revenue Note for Guidance

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Revenue Note for Guidance

851A Confidentiality of taxpayer information

Summary

This section formalises taxpayer confidentiality and provides a specific tax related provision which will reassure taxpayers that personal and commercial information revealed to Revenue for tax purposes is protected against unauthorised disclosure.

In relation to a registered farm partnership, provision is made to allow disclosure, to the Minister for Agriculture, Food and the Marine, of information relating to failure to maintain the conditions for registration.

The section also provides for the imposition of fines on Revenue officers or any persons engaged by or on behalf of the Revenue Commissioners found guilty under this section of a breach of confidentiality.

Details

Definitions

“agent” means a member of a professional body

“film corporation tax credit” means that credit within the meaning assigned to it by section 481

“investigation authority” means a statutory body responsible for the investigation of al-leged criminal offences

“Professional body” means -

  1. An accountancy body that comes within the supervisory remit of the Irish Auditing and Accounting Supervisory Authority
  2. Th e Irish Auditing and Accounting Supervisory Authority
  3. The Irish Taxation Institute, or
  4. The Law Society of Ireland

“Revenue Officer” includes serving and former officers of the Revenue Commissioners

(1)A definition of “service provider” was inserted by Section 81 of the Finance (No 2) Act 2013. The purpose of the definition is to ensure that the taxpayer confidentiality provisions apply not only to Revenue officers but also to service providers and their employees who may be engaged by Revenue for the purposes of carrying out work relating to the administration of any taxes or duties.

Having regard to the addition of service provider, the definition of “taxpayer information” has also been amended to provide that it means personal information relating to one or more persons obtained for the purposes of the Acts not only by a Revenue officer, but also by a service provider. The definition is also extended to information obtained by a Revenue officer or service provider purportedly for the purposes of the Acts. This amendment is to provide that only information actually required for the purposes of the Acts may be obtained by a Revenue officer or service provider.

“the Acts” means -

 (a) The Tax Acts

 (aa) The Customs Acts

 (b) Parts 18A, 18B, 18C and 18D

 (ba) Part 22B

 (c) The statutes relating to the duties of excise and the management of those duties,

 (d) The Capital Gains Tax Acts,

 (e) The Values-Added Tax Acts,

 (f) The Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,

 (g) The statutes relating to stamp duty and the management of that duty , and

 (h) The Finance (Local Property Tax) Act 2012 and the enactments amending and extending that Act

and any instruments made thereunder and any instruments made under any other enactment and relating to tax.

General position regarding disclosure

(2) Taxpayer information is confidential and may only be disclosed under this provision or under any other provision which specifically allows it.

Offence of disclosure

(3) A Revenue officer, service provider or any person to whom taxpayer information is disclosed who knowingly-

  • provides taxpayer information to anyone,
  • allows taxpayer information to be provided to anyone,
  • allows anyone to have access to taxpayer information, or
  • uses taxpayer information, otherwise than in the course of their work,

that he or she purports is required for the purposes of the Tax Acts but is not, is guilty of an offence and liable to a fine of €3,000 if summarily convicted or €10,000 if convicted on indictment.

Legal proceedings

(4) Except in the case of criminal proceedings or other legal proceedings concerned with tax, a Revenue officer is not be required to give or produce evidence in connection with any legal proceedings.

Exception

(5) Disclosure of information may be made in the case of criminal proceedings or other legal proceedings concerned with tax, including Appeal Commissioners cases.

Criminal offences

(6) Where a Revenue officer has information that suggests that a criminal offence has been committed, he/she may report the matter and provide relevant information to the relevant investigation authority. Any information provided to an investigation authority may only be used by that authority for the purposes of detection or investigation of the matter reported.

Professional standards

(7) Where a Revenue officer has formed the view that the work of a tax adviser/agent does not meet professional standards, he/she may report the matter and provide relevant information to the relevant professional body. Any information provided to a professional body may only be used by that body for the purposes of any investigation of the matter reported.

Authorised disclosure

(8) A number of circumstances in which a Revenue officer may disclose information are listed. These are –

  1. When authorised by the Freedom of Information Acts, provided the information is not confidential information.
  2. Under the Tribunal of Enquiry (Evidence) Acts.
  3. Disclosure of confidential information to the taxpayer to whom the confidential information relates.
  4. Where a taxpayer agrees to the disclosure of confidential information that relates to him/herself.
  5. Information provided to a personal representative, in that capacity.
  6. Specified information in relation to a charity.
  7. Disclosure to the Department of Finance in connection with fiscal policy formulation and evaluation.
  8. Disclosure of information relating to a taxpayer which is necessary in connection with establishment of the liability of another taxpayer.
  9. Disclosure of information that is not taxpayer information.
  10. Disclosure that is authorised by another Act.
  11. Disclosure of taxpayer information to a person engaged by the Revenue Commissioners for the purposes of carrying out work on behalf of the Revenue Commissioners relating to the administration of taxes or duties. A person to whom taxpayer information is disclosed in these circumstances is prohibited from using that information for any purpose other than that for which it is disclosed.
  12. Disclosure of information to the Minister for Agriculture, Food and the Marine, insofar as it relates to the failure of a registered farm partnership to continue to meet the conditions for registration.
  13. Disclosure of information to the Minister for Agriculture, Food and the Marine, insofar as it relates to relief granted under section 667C or under section 81D of the Stamp Duties Consolidation Act 1999 in order to comply with an EU Commission Regulation
  14. Taxpayer information is disclosed to Department of Finance Official solely
    1. for the purposes of or in connection with the compliance by the State under
      1. Article 108 of the Treaty on the functioning of the European Union or
      2. Regulations made pursuant to Article 109 of the Treaty on the Functioning of the European Union or
    2. with the preparation of a response to the exercise by the commission of the European Union of its functions under –
      1. Articles 107 to 109 of the Treaty on the functioning of the European Union or
      2. Regulations made pursuant to Article 109 of the Treaty on the functions of the EU.
  15. Where the taxpayer information is disclosed to EU Commission solely for the purpose of or in connection with the compliance by the State with obligation under:
    1. Article 108 of the Treaty on the functioning of the EU, or
    2. Regulations made pursuant to Article 109 of the Treaty on the functioning of the European Union,
    and
  16. Disclosure of taxpayer information to Enterprise Ireland for the sole purposes of consulting with Enterprise Ireland in respect of –
    1. whether or not the conditions necessary to issue a certificate of going concern or a certificate of commercial innovation to the applicant company in respect of relief for investment in innovative enterprises as provided for by Chapter 6A part 19 TCA 1997, have been satisfied, or
    2. whether or not a company should retain a certificate of going concern or a certificate of commercial innovation.

(8A) Where a company is in receipt of relief from tax in relation to the production of a qualifying film under section 481, the Revenue Commissioners may disclose the following tax-payer information:

  1. the name of the company.
  2. the name of the film.
  3. …
  4. the amount of film corporation tax relief given by reference to certain ranges.
  5. whether a company a small or medium enterprise.
  6. the territory a company is based in at NUTS level 2.
  7. the date on which the tax credit is granted.

(8B) The Department of Culture ,Heritage and the Gaeltacht on procession a company’s application to obtain a certificate under section 481, shall, for the purposes of this section, be deemed to be engaged as a service provider with respect to administration of section 481 TCA.

(9) This provision does not restrict the disclosure of taxpayer information by a Revenue Commissioner, a Revenue officer or a service provider to another Revenue Commissioner or Revenue officer in the course of performing official duties within the Office of the Revenue Commissioners.

(9A) Nothing in this section shall prevent the due disclosure in the course of duties of taxpayer information by an official of the Department of Finance to the Information Commissioner where the disclosure is required pursuant to the Freedom of Information Act 2014.

(10) In relation to any proceedings brought under section 13 of the Criminal Procedure Act 1967, a fine of €3,000 – i.e. the fine specified in subsection (3) of Section 851A - will apply in place of the fine set out in subsection (3) of the Criminal Procedure Act 1967.

Relevant Date: Finance Act 2024