Social Welfare Consolidation Act 2005 section 261

Exchange of information

Section 261 governs the sharing of personal and financial information between the Minister for Social Protection, the Revenue Commissioners, other government ministers, specified public bodies, payment service providers, and international authorities.

• The Minister may transfer social welfare information to Revenue, and Revenue may transfer employer, earnings, income, and payment data back to the Minister.
• The Minister may share information with other government ministers, specified public bodies (such as local authorities, the HSE, and the Garda Síochána), and payment service providers — and receive information back from them.
• The Minister may also transfer information to competent authorities in other EU Member States, or to international organisations and foreign governments where a reciprocal agreement is in place under section 287.
• A "specified body" means a local authority, the HSE, the Garda Síochána, or any other publicly financed body established by statute or under the Companies Acts in pursuance of statutory powers.