Taxes Consolidation Act 1997 section 851A

Confidentiality of taxpayer information

Section 851A establishes a statutory framework for the confidentiality of taxpayer information held by Revenue, setting out the limited circumstances in which such information may be disclosed and the penalties for unauthorised disclosure.

• All taxpayer information held by Revenue, its officers or service providers is confidential and may only be disclosed as authorised by this section or by another statutory provision.
• A Revenue officer, service provider or other person who knowingly discloses taxpayer information without authorisation is guilty of an offence, carrying a fine of €3,000 on summary conviction or €10,000 on conviction on indictment.
• Authorised disclosures include disclosures in criminal or tax-related legal proceedings, to professional bodies, to the Department of Finance, to the EU Commission, to Enterprise Ireland for angel investor relief purposes, and in a range of other specified circumstances.
• Revenue officers may share taxpayer information with one another in the course of their duties, and a court cannot compel a Revenue officer to give evidence involving taxpayer information except in criminal proceedings or proceedings relating to the administration or enforcement of tax legislation.