Taxes Consolidation Act 1997 section 653BN

Information to be provided by Revenue Commissioners

Section 653BN authorises Revenue to share non-taxpayer information with certain government ministers and local authorities for the purposes of administering vacant homes tax.

• Revenue must provide information (other than taxpayer information) to the Minister for Finance or the Minister for Housing, Local Government and Heritage on request, at intervals specified by that minister, to help the minister perform statutory functions.
• Revenue may request local authority assistance in identifying residential properties used as dwellings for fewer than 30 days in a chargeable period, and in verifying property information.
• Revenue may share property-related information with local authorities to the extent reasonably required for that verification and identification purpose.
• Revenue may only share information under these provisions where satisfied that doing so will help the recipient discharge a function conferred or delegated under any enactment.