Finance Act 1992 section 130B

Delegation of certain powers of the Revenue Commissioners

Section 130B allows the Revenue Commissioners to delegate certain of their powers and functions under excise law to nominated officers, rather than exercising every such power directly themselves.

• The Revenue Commissioners may delegate specific powers or functions under excise legislation to an authorised officer by written nomination.
• A nominated officer can then exercise those delegated powers as if they were the Commissioners themselves, within the scope of the delegation.
• The provision was introduced by the Finance Act 2000 and has been amended by the Finance Acts of 2010 and 2012 to update and refine how delegation operates.
• This delegation mechanism supports efficient administration of excise duties by enabling officers on the ground to act with proper authority without every decision needing to be taken at Commissioner level.

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