Finance Act 2017
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Taxpayer information | ||
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76. Part 37 of the Principal Act is amended— | ||
(a) in section 851A by inserting the following paragraphs after paragraph (m) (inserted by section 65 ): | ||
“(n) where the taxpayer information is disclosed to an official of the Department of Finance solely— | ||
(i) for the purposes of or in connection with the compliance by the State with its obligations under— | ||
(I) Article 108 of the Treaty on the functioning of the European Union, or | ||
(II) regulations made pursuant to Article 109 of the Treaty on the functioning of the European Union, | ||
or | ||
(ii) for the purposes of or in connection with the preparation of a response to the exercise by the Commission of the European Union of its functions under— | ||
(I) Articles 107 to 109 of the Treaty on the functioning of the European Union, or | ||
(II) regulations made pursuant to Article 109 of the Treaty on the functioning of the European Union, | ||
and | ||
(o) where the taxpayer information is disclosed to the Commission of the European Union solely for the purposes of or in connection with the compliance by the State with its obligations under— | ||
(i) Article 108 of the Treaty on the functioning of the European Union, or | ||
(ii) regulations made pursuant to Article 109 of the Treaty on the functioning of the European Union.”, | ||
and | ||
(b) by inserting the following section after section 851A: | ||
“Use of, and access to, taxpayer information | ||
851B. (1) In this section— | ||
‘Acts’ has the meaning assigned to it by section 851A; | ||
‘processing’ of, or in relation to, taxpayer information, means performing any operation or set of operations on the information or data, whether or not by automated means, including— | ||
(a) obtaining, recording or keeping the information or data, | ||
(b) collecting, organising, structuring, storing, altering or adapting the information or data, | ||
(c) retrieving, consulting or using the information or data, | ||
(d) disclosing the information or data by transmitting, disseminating or otherwise making it available, | ||
(e) aligning, combining, blocking, erasing or destroying the information or data, and | ||
(f) testing, analysing, forecasting, or generalising from the information or data; | ||
‘profiling’ includes any form of processing, whether or not by automated means, of information or data consisting of the use of information or data to evaluate certain personal aspects relating to an individual, in particular to analyse or predict aspects concerning that individual’s economic situation, liability to tax, interests, reliability, behaviour, location or movements; | ||
‘tax’ means any tax, duty, levy or charge under the care and management of the Revenue Commissioners; | ||
‘taxpayer information’ has the meaning assigned to it by section 851A. | ||
(2) Taxpayer information shall be— | ||
(a) processed lawfully and fairly, | ||
(b) collected for one or more specified, explicit and legitimate purposes and not processed in a manner that is incompatible with such purposes, | ||
(c) adequate, relevant and not excessive in relation to the purposes for which it is processed, | ||
(d) accurate and, where necessary, kept up to date; every reasonable step shall be taken to ensure that taxpayer information that is inaccurate, having regard to the purposes for which it is processed, is erased without delay or rectified without delay, | ||
(e) kept in a form which permits identification of individuals the subject of the information for no longer than is necessary for the purposes for which the taxpayer information is processed, and | ||
(f) processed in a manner that ensures appropriate security, including protection against unauthorised or unlawful processing and against accidental loss, destruction or damage, using appropriate technical or organisational measures. | ||
(3) Taxpayer information may be processed or profiled where required for the purposes of the following: | ||
(a) carrying out any functions authorised or obligations imposed on the Revenue Commissioners by the Acts; | ||
(b) administering, raising, collecting, receiving and accounting for tax under the care and management of the Revenue Commissioners; | ||
(c) implementing customs controls; | ||
(d) carrying out or assisting in the prevention, investigation, detection or prosecution of offences or the execution of penalties; | ||
(e) safeguarding against, and the prevention of, threats to persons, property or public security. | ||
(4) Individuals shall, on written request, have the right to— | ||
(a) confirmation as to whether taxpayer information of which they are the subject has been processed and the right to access that processed information, and | ||
(b) confirmation as to whether taxpayer information of which they are the subject has been profiled, the right to information on the basis for the profiling and to access the outcome of such profiling, | ||
except where such confirmation or access would, or is likely to, cause prejudice to one or more of the circumstances specified in subsection (5). | ||
(5) The circumstances referred to in subsection (4)(a) and (b) are the following: | ||
(a) the administration, assessment, collection and recovery of tax; | ||
(b) any enquiry or investigation into a liability or liabilities in relation to tax under the Acts or a liability to foreign tax within the meaning of section 912A; | ||
(c) the investigation or prevention of an offence under the Acts; | ||
(d) the administration and implementation of customs controls; | ||
(e) where the information was given in confidence or on the understanding that it would be treated as confidential; | ||
(f) where it would be contrary to any other express restrictions imposed by the Acts or by any other enactments. | ||
(6) Refusal of requests made under subsection (5) shall be in writing and shall set out the grounds for refusal.”. |