Social Welfare Consolidation Act 2005 section 38F

Exchange of information in relation to Chapter

Section 38F permits the sharing of confidential employer and employee information between the Minister for Social Protection and the Revenue Commissioners for the purpose of administering Covid-19 employment subsidies.

  • Normal confidentiality rules protecting employer and employee data can be overridden for Covid-19 subsidy purposes.
  • Information may be exchanged between the Minister for Social Protection and the Revenue Commissioners.
  • The exchange is limited to information necessary for the effective operation of the relevant subsidy schemes.
  • The subsidies covered are the Covid-19 employer refund scheme, the temporary wage subsidy, and the employment wage subsidy scheme.

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