Section 894A Returns by third parties in relation to personal reliefs

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Amendments

Section 894A inserted by Finance Act 2007 section 9(1)(e) from 2 April 2007.

(1) In this section―

"PPS Number", in relation to an individual, means the individual's Personal Public Service Number within the meaning of section 262 of the Social Welfare Consolidation Act 2005;

"personal relief" means a relief under any of the provisions specified in the Table to section 458.

How is "PPS number" defined?

(1) Your PPS number means your personal public service number, as defined in Social Welfare legislation.

(2) Where a person is in possession of information concerning expenditure defrayed by an individual that is relevant to establishing the title of that individual to a personal relief, or the amount of such a relief, that person may, notwithstanding anything contained in any other enactment or any obligation to maintain secrecy or other restriction on the disclosure of information, furnish details regarding the amount of such expenditure to the Revenue Commissioners if requested by them to do so.

What information relating to expenditure can be submitted to Revenue to establish a person's right to reliefs?

(2) If you have information relating to expenditure defrayed by a person (for example, a hospital that the person attended), you may, if such information can establish the person's entitlement to tax relief (personal relief), provide such information...

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(3) Information furnished to the Revenue Commissioners in accordance with subsection (2) shall, unless the Revenue Commissioners otherwise direct, be in an electronic format approved by the Revenue Commissioners and shall contain the name and address and, where known, the PPS Number of the individual in relation to whom the information is being furnished.

In what format must I submit information regarding rights to personal reliefs to Revenue?

(3) Such information must be provided in electronic format and must contain your name, address and PPS number.

(4) Notwithstanding any other provision to the contrary, for the purposes of making a return under subsection (3), a person not in possession of the PPS Number of an individual shall be entitled to request that number from the individual and shall inform the individual of the purpose for requesting the number.

If I provide information to Revenue regarding another person, do I need that person's PPS number?

(4) Yes. If you do not have the PPS number, you may request it from the person, but you must inform him/her why the number is being requested.

(5) Information furnished to them in accordance with subsection (2) shall be used by the Revenue Commissioners only for the purpose of establishing the title of an individual to the personal relief concerned, or the amount of that relief and, notwithstanding section 872, shall be used for no other purpose.

How may information that I provide to Revenue in relation to a third party be used?

(5) Revenue may only use the information provided to them under (2) to establish your entitlement to tax relief. It must not be used for any other purpose.

(6) Any act to be performed or function to be discharged by the Revenue Commissioners, which is authorised by this section, may be performed or discharged by any of their officers acting under their authority.

Can Revenue delegate functions regarding personal reliefs returns by third parties?

(6) Revenue may delegate their powers under this section to an authorised Revenue official.