Revenue eBrief No. 123/20

25 June 2020

Disclosure of confidential taxpayer information: section 851A Taxes Consolidation Act 1997

Tax and Duty Manual Part 37-00-02 - Confidentiality of Taxpayer Information - has been restructured to make it more accessible. It has also been amended to include the authorised disclosure of taxpayer information to:

  • the Minister for Agriculture, Food and the Marine in relation to section 667C TCA 1997 (registered farm partnerships) and compliance with certain EU State Aid rules in relation to the ‘de minimis’ aid schemes in the agricultural sector
  • the Minister for Culture, Heritage and the Gaeltacht as part of the application process under section 481 TCA 1997 in relation to tax relief for investment in films
  • the Information Commissioner by an official of the Department of Finance, where such disclosure is required by the Freedom of Information Act 2014.