Taxes Consolidation Act 1997 section 1093

Disclosure of information to Ombudsman

Section 1093 provides that Revenue's obligation of secrecy does not prevent the disclosure of information to the Ombudsman for the purposes of an official investigation.

• Revenue is generally bound by strict secrecy obligations regarding taxpayer information obtained for taxation purposes.
• These secrecy obligations are overridden where the Ombudsman requires information for an examination or investigation under the Ombudsman Act 1980.
• The override applies only where the Ombudsman is investigating an action taken by or on behalf of Revenue in the performance of administrative functions.
• The disclosure may include documents as well as other forms of information held by Revenue.