Revenue eBrief No. 39/16

15 April 2016

Disclosure by Revenue of taxpayer information - Finance Act 2015 changes

The tax and duty manual Part 37-00-02, Confidentiality of Taxpayer Information: Section 851A, Taxes Consolidation Act 1997, has been amended to take account of changes made by Finance Act 2015 in relation to taxpayer information that can be disclosed to third parties by Revenue.

Section 17 of the Finance Act amended subsections (1) and (8A) to bring the information disclosable in relation to tax relief for qualifying films under section 481 TCA 1997 into line with that specified in relevant EU State Aid guidelines.

Section 19 of the Finance Act amended subsection (6) to allow disclosure of information to the Minister for Agriculture, Food and the Marine where a registered farm partnership fails to continue meeting the conditions required for inclusion in the register of farm partnerships or succession farm partnerships.

Section 72 of the Finance Act amended subsection (1) to include the Law Society in the list of professional bodies to which Revenue may disclose information where it is satisfied that the work of a member of that body does not meet the professional standards expected of its members by the body.