Michael D'Arcy (Wexford, Fine Gael) | Oireachtas source

I move amendment No. 4:

In page 5, after line 5, to insert the following:“Amendment of section 851A of Taxes Consolidation Act 1997

8. Section 851A of the Taxes Consolidation Act 1997 (No. 39 of 1997) is amended by inserting after subsection (9) the following subsection:

“(9A) Nothing in this section shall prevent the due disclosure in the course of duties of taxpayer information by an official of the Department of Finance to the Information Commissioner where the disclosure is required pursuant to the Freedom of Information Act 2014.”.”.

This amendment relates to section 851A of the Taxes Consolidation Act 1997 which provides the basis for the confidentiality of taxpayer information. The proposed amendment seeks to allow for this information to be disclosed by the Department of Finance when authorised by the Freedom of Information Act 2014. This amendment is especially time sensitive as it relates to an ongoing freedom of information case.