Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I move amendment No. 157:

In page 211, between lines 5 and 6, to insert the following: “(23) (a) The Revenue Commissioners may where they have reason to believe that a claim made by a person under this section is an invalid claim or an overclaim (in this subsection referred to as a “relevant claim”)—

(i) consult with an electricity supplier or gas supplier, as the case may be, for the purpose of verifying the relevant claim, and

(ii) notwithstanding any obligation to maintain secrecy or any other restriction on the disclosure of information imposed by or under statute or otherwise, disclose any detail in relation to the relevant claim to an electricity supplier or gas supplier, as the case may be, which they consider necessary for the purpose of verifying the relevant claim.

(b) Notwithstanding any obligation as to secrecy or other restriction upon disclosure of information imposed by or under statute or otherwise, an officer of the Revenue Commissioners may, for the purpose of enquiring into a relevant claim, serve on an electricity supplier or a gas supplier a notice in writing requiring the electricity supplier or gas supplier, as the case may be, within such period as may be specified in the notice, not being less than 30 days from the date of the service of the notice, to furnish to the officer in writing such information as the officer may reasonably require in relation to the relevant claim.

(c) A notice shall not be served on a person under paragraph (b) unless the Revenue Commissioners have reasonable grounds to believe that the electricity supplier or gas supplier, as the case may be, is likely to have information relevant to the verification of a relevant claim.

(d) Where an electricity supplier or gas supplier has been requested by notice under paragraph (b) to provide information to the Revenue Commissioners and the electricity supplier or gas supplier, as the case may be, fails to provide the information requested within the period specified in the notice, the electricity supplier or gas supplier concerned shall be liable to a penalty of €1,000.

(24) (a) A person who makes a claim under this section shall—

(i) maintain such records, and

(ii) upon a request made in writing by an officer of the Revenue Commissioners, make available such records or provide such other information, as may reasonably be required for the purposes of determining whether the requirements of this section are met.

(b) The records referred to in paragraph (a)shall be retained for a period of 10 years from the date on which the claim period, to which a claim relates, ends.”.