Social Welfare Consolidation Act 2005 section 272

Provisions relating to prosecutions

Section 272 sets out the rules governing who may bring prosecutions for summary offences under the Act, the time limits for doing so, and the evidential presumptions that apply in such proceedings.

• Prosecutions may be brought by the Minister or the Collector-General (the latter only in matters arising from their own functions), and an officer of the Minister must have specific authorisation or consent before initiating proceedings.
• A prosecution must be commenced within the later of two years from the date of the offence or 18 months from the date the Minister obtained sufficient evidence to justify bringing the case.
• Where a person has applied for a benefit and a payment has been made as a result, the applicant is presumed to have provided the information in the application knowingly and, if it was false, with intent to deceive — though this presumption can be rebutted.
• Certificates from authorised officers of the Minister or the Revenue Commissioners serve as sufficient evidence of the matters they certify (such as authorisation to prosecute or amounts due) unless the contrary is proved.