Taxes Consolidation Act 1997 section 894A

Returns by third parties in relation to personal reliefs

Section 894A enables Revenue to obtain information from third parties about an individual's expenditure that is relevant to establishing entitlement to personal tax reliefs.

• Third parties holding information about an individual's qualifying expenditure may disclose it to Revenue on request, overriding any other secrecy obligations.
• Information must generally be provided in an approved electronic format and include the individual's name, address and, where known, PPS Number.
• A third party who does not hold an individual's PPS Number may request it from the individual but must explain the reason for doing so.
• Revenue may only use the information to verify entitlement to the relevant personal relief or to determine its amount, and may not use it for any other purpose.