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

I move amendment No. 69:

In page 61, line 2, to delete "and" where it firstly occurs.

Section 851A of the Taxes Consolidation Act 1997 provides for the confidentiality of the information given by the taxpayer to the Revenue Commissioners. It provides for the limited circumstances in which taxpayer information can be disclosed by the Revenue Commissioners.

Amendments No. 69 and 70 are entirely technical and are required from a drafting perspective due to previous amendments to section 851A. The purpose of amendment No. 76 is to refine and provide further legal clarity regarding the application of this section in respect of matters relating to state aid. This amendment to section 851A will provide for the disclosure of taxpayer information by the Revenue Commissioners to the Department of Finance and-or the European Commission solely for specific purposes relating to state aid. This will ensure that the interests of the taxpayer and the State can continue to be represented in the best possible manner in all such engagements with the European Commission.

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