Eugene Regan (Fine Gael)

I move recommendation No. 10:

In page 219, line 1, after "officer" to insert "not below the rank of principal officer".

Another power for Revenue is being introduced here. I draw the Minister's attention to the definition of Revenue officer which includes serving and former officers of the Revenue Commissioners. My amendment relates to section 77(7), under which a Revenue officer may disclose personal information to a professional body where he or she is satisfied the work of an agent does not meet the professional standards of a professional body. It is provided that a Revenue officer of any rank can lodge a complaint with a professional body about a tax adviser, tax agent or otherwise.

In discussing the previous amendment the Minister said one of the safeguards was that an attachment notice would be issued by a principal officer or an officer of a higher grade. There is no such safeguard in this regard. Therefore, I propose that any such complaint by a Revenue officer would be made by a Revenue officer not below the rank of principal officer. This is a necessary safeguard, particularly in the light of the definition of Revenue officer. The facility that anyone in Revenue is in a position to lodge a complaint is open to abuse, if not subject to some supervision and approval at a higher level within the Revenue Commissioners.