Taxes Consolidation Act 1997 section 904E

Power of inspection: claims by authorised insurers

Section 904E enables authorised Revenue officers to enter the premises of health insurance companies and audit claims made under the tax relief at source (TRS) scheme for medical insurance premiums.

• A Revenue officer authorised in writing may enter an insurer's premises at reasonable times to audit TRS repayment claims.
• The officer may examine the insurer's procedures for vouching claims and check a sample of cases to verify that procedures are adequate and followed.
• The insurer and its employees must provide information, explanations and assistance as reasonably required for the audit.
• Penalties apply for non-compliance: €1,265 for an employee, and €19,045 for the insurer itself plus €2,535 per day for ongoing failure.