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Amendment of section 1086 of Principal Act (publication of names of tax defaulters)
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57. (1) Section 1086 of the Principal Act is amended—
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(a) in subsection (2A), by substituting “Subject to subsection (2D), for the purposes of subsection (2),” for “For the purposes of subsection (2),”,
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(b) in subsection (2B)—
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(i) in paragraph (a), by substituting “a specified sum or an adjusted specified sum (within the meaning of subsection (2C) or (2D)), as the case may be, under subsection (2)(c), including as applied by subsection (2C) or (2D)” for “a specified sum under subsection (2)(c) ”,
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(ii) in paragraph (b), by substituting “a specified sum or an adjusted specified sum (within the meaning of subsection (2C) or (2D)), as the case may be, under subsection (2)(d), including as applied by subsection (2C) or (2D)” for “a specified sum under subsection (2)(d) ”, and
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(iii) by substituting “and the person fails to pay the specified sum or the adjusted specified sum, as the case may be,” for “and the person fails to pay the specified sum”,
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(c) by inserting the following after subsection (2B):
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“(2C) (a) In this subsection—
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‘adjusted specified sum’ means the total claim sum less the qualifying disclosure sum;
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‘disclosing person’ means a person who makes a qualifying disclosure;
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‘qualifying disclosure’ means a qualifying disclosure referred to in subsection (4)(a);
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‘qualifying disclosure sum’ means the part of the total claim sum that is in respect of the matter to which a qualifying disclosure relates;
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‘relevant matters’, in relation to a disclosing person, means matters occasioning a liability of the kind referred to in subparagraphs (i) to (iii) of paragraph (c) or (d) of subsection (2), as the case may be, which are known or become known to the Revenue Commissioners or any of their officers;
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‘total claim sum’ means the specified sum, in respect of the specified liability (in respect of both the matter to which a qualifying disclosure relates and the relevant matters), referred to in paragraph (c) or (d) of subsection (2), as the case may be, of a disclosing person.
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(b) Notwithstanding subsection (4)(a), where the Revenue Commissioners—
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(i) pursuant to an agreement of a type referred to in paragraph (c) of subsection (2), or
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(ii) in the circumstances described in paragraph (d) of subsection (2),
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accept or undertake to accept a specified sum of money in settlement of any claim by them in respect of a specified liability, referred to in paragraph (c) or (d) of subsection (2), as the case may be, of a disclosing person, and the specified liability comprises of the liability relating to the matter in respect of which the person had voluntarily furnished a qualifying disclosure and the liability in respect of relevant matters, then paragraph (c) or (d) of subsection (2), as the case may be, shall apply in relation to the disclosing person in respect of the relevant matters, subject to the following modifications:
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(I) a reference to a specified sum shall be construed as a reference to an adjusted specified sum;
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(II) a reference to a specified liability, shall be construed as a reference to the part of the specified liability relating to the relevant matters;
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(III) the reference in paragraph (c) of subsection (2) to an agreement made by the Revenue Commissioners with a person whereby they accepted or undertook to accept a specified sum of money in settlement of any claim by them in respect of any specified liability of the person, shall be construed as a reference to an agreement (in this clause referred to as the ‘second mentioned agreement’) made by the Revenue Commissioners with the disclosing person whereby they accepted or undertook to accept an adjusted specified sum of money in settlement of any claim by them in respect of the part of the specified liability of the disclosing person relating to the relevant matters, and the second mentioned agreement shall be deemed to have been made in the relevant period in which the Revenue Commissioners accepted or undertook to accept the total claim sum.
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(2D) (a) In this subsection—
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‘adjusted specified sum’ means the total claim sum less the qualifying disclosure sum;
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‘disclosing person’ means a person who makes a qualifying disclosure;
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‘qualifying disclosure’ means a qualifying disclosure referred to in subsection (4)(a);
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‘qualifying disclosure sum’ means the part of the total claim sum that is in respect of the matter to which a qualifying disclosure relates;
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‘relevant matters’, in relation to a disclosing person, means matters occasioning a liability of the kind referred to in subparagraphs (i) to (iii) of paragraph (c) or (d) of subsection (2), as the case may be, which are known or become known to the Revenue Commissioners or any of their officers;
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‘total claim sum’ means the sum, being the full amount of the claim by the Revenue Commissioners (in respect of both the matter to which a qualifying disclosure relates and the relevant matters) in respect of a liability, of a kind referred to in subparagraphs (i) to (iii) of paragraph (c) or (d) of subsection (2), as the case may be, of a disclosing person.
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(b) Notwithstanding subsection (4)(a), where the Revenue Commissioners accept or undertake to accept a sum which is the full amount of their claim in respect of a liability, of a kind referred to in subparagraphs (i) to (iii) of paragraph (c) or (d) of subsection (2), as the case may be, of a disclosing person and the liability comprises of the liability relating to the matter in respect of which the disclosing person had voluntarily furnished a qualifying disclosure and the liability in respect of relevant matters, the following shall apply in relation to the disclosing person in respect of the relevant matters:
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(i) for the purposes of subsection (2), paragraph (c) or (d) of that subsection, as the case may be, shall apply, subject to the following modifications:
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(I) a reference to a specified sum shall be construed as a reference to an adjusted specified sum;
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(II) a reference to a specified liability, shall be construed as a reference to the part of the total claim sum relating to the relevant matters;
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(ii) the Revenue Commissioners shall be deemed to have accepted or undertaken to accept, as the case may be, the adjusted specified sum pursuant to an agreement, of a type referred to in paragraph (c) of subsection (2), made in the relevant period in which the Revenue Commissioners accepted or undertook to accept the total claim sum.”,
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(d) in subsection (4) —
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(i) by deleting paragraph (b),
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(ii) in paragraph (c) —
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(I) by substituting “the specified sum or the adjusted specified sum (within the meaning of subsection (2C) or (2D)) referred to in paragraph (c) or (d), as the case may be, of subsection (2), including as applied by subsection (2C) or (2D),” for “the specified sum referred to in paragraph (c) or (d), as the case may be, of subsection (2) ”, and
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(II) by substituting “does not exceed the relevant amount referred to in paragraph (a) of subsection (4A) or, where an order has been made under paragraph (b) of that subsection, the amount specified in the last such order made, or” for “does not exceed €30,000, or”,
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and
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(iii) by substituting the following for paragraph (d):
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“(d) the amount of fine or other penalty included in the specified sum or the adjusted specified sum (within the meaning of subsection (2C) or (2D)) referred to in paragraph (c) or (d), as the case may be, of subsection (2), including as applied by subsection (2C) or (2D), does not exceed 15 per cent of the amount of tax included in that specified sum or adjusted specified sum.”,
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(e) in subsection (4A)—
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(i) in paragraph (a) —
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(I) in the definition of “the consumer price index number relevant to a year”, by substituting “mid-December 2011 was 100” for “mid-December 2001 was 100”,
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(II) by substituting “Minister for Finance;” for “Minister for Finance.”, and
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(III) by inserting the following definition:
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“ ‘the relevant amount’ means €35,000.”,
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(ii) by substituting the following for paragraph (b):
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“(b) The Minister may, from time to time, by order provide, in accordance with paragraph (c), an amount in lieu of the relevant amount, or where an order has been made previously under this paragraph, in lieu of the amount specified in the last order so made.”,
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(iii) in paragraph (c), by substituting “the relevant amount or the amount referred to in the last previous order made” for “the amount referred to in subsection (4)(c) or in the last previous order made”, and
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(iv) in paragraph (d), by substituting the following for subparagraph (ii):
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“(ii) does not apply to any case in which—
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(I) the specified liability referred to in paragraphs (c) and (d) of subsection (2), including as applied by subsection (2C) or (2D), or
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(II) the aggregate referred to in subsection (4B)(b) in respect of paragraphs (a) and (b) of subsection (2),
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includes tax, the liability in respect of which arose before, or which relates to periods which commenced before, that specified date.”,
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(f) in subsection (4B), by substituting the following for paragraph (b):
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“(b) the aggregate of—
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(i) the tax due in respect of which the penalty is computed,
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(ii) except in the case of tax due by virtue of paragraphs (g) and (h) of the definition of ‘the Acts’, the interest on that tax, and
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(iii) the penalty determined by a court,
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does not exceed the relevant amount referred to in paragraph (a) of subsection (4A) or, where an order has been made under paragraph (b) of that subsection, the amount specified in the last such order made, or”,
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and
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(g) by inserting the following after subsection (5A):
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“(5B) Any list referred to in subsection (2) shall, in a case to which subsection (2B) applies, specify, in such manner as the Revenue Commissioners think fit, that the person has failed to pay the specified sum or the adjusted specified sum (within the meaning of subsection (2C) or (2D)), as the case may be, of money within the relevant period.”.
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(2) Subsection (1), other than paragraph (d)(ii)(II) and subparagraphs (i), (ii) and (iii) of paragraph (e), shall apply in relation to a person as respects specified sums referred to in paragraphs (c) and (d) of section 1086(2) of the Principal Act which the Revenue Commissioners accepted, or undertook to accept (including a sum that is the full amount of their claim), in settlement of a specified liability, referred to in the said paragraphs (c) and (d), on or after 1 January 2017.
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(3) Paragraph (d)(ii)(II) and subparagraphs (i), (ii) and (iii) of paragraph (e) of subsection (1) come into operation on the passing of this Act.
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