Taxes Consolidation Act 1997 section 508H

Authorised officers

Section 508H allows the Revenue Commissioners to delegate their functions under the Employment Investment Incentive Scheme (EIIS) to a nominated Revenue officer.

• The Revenue Commissioners may nominate a Revenue officer in writing to carry out acts and discharge functions on their behalf in relation to EIIS relief.
• The delegation covers any functions authorised by Chapter 6A (the EIIS chapter) and by section 508D (which deals with Revenue approval of qualifying companies).
• The nomination must be made in writing, providing a formal record of the delegation of authority.
• This is a standard administrative provision ensuring that day-to-day EIIS functions do not need to be carried out personally by the Revenue Commissioners themselves.