Taxes Consolidation Act 1997 section 1093A

Disclosure of certain information to Minister for Enterprise, Trade and Employment, etc.

Section 1093A permits the Revenue Commissioners to share certain employer and income information with the Minister for Enterprise, Trade and Employment and a designated employment rights compliance body, solely for the purpose of enforcing employment rights.

• Revenue may transfer information about employers and earned incomes of individuals, and information from relevant contracts tax declarations, to the Minister or the specified employment rights compliance body.
• The specified body is the employment rights compliance body established (on an interim or statutory basis) under the "Towards 2016" social partnership agreement.
• Information transferred may only be used for employment rights compliance purposes and must not be disclosed to any other person, except that the Minister and the specified body may share it with each other.
• The Minister and the specified body may also transfer employer and earnings information back to the Revenue Commissioners.