Taxes Consolidation Act 1997 section 1092

Disclosure of certain information to rating authorities, etc.

Section 1092 allows Revenue to share certain taxpayer information with rating authorities to verify claims for agricultural rates relief.

• Applies to claims for relief under the Rates on Agricultural Land (Relief) Acts, 1939 to 1980, and any subsequent related enactment.
• Revenue may disclose information about land occupation and rateable valuation to a rating authority or an authorised officer of the Department of the Environment and Local Government.
• Disclosure is permitted despite the normal obligation of tax secrecy, but only where it is needed to establish the claimant's title to the relief.
• "Occupation" takes its meaning from section 654 (broadly, the person having the use of the land) and "rating authority" takes its meaning from section 898.