Written answers

Tuesday, 19 January 2010

Department of Finance

Revenue Investigations

9:00 pm

Photo of Niall CollinsNiall Collins (Limerick West, Fianna Fail)
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Question 252: To ask the Minister for Finance if a person who passes information to the Revenue Commissioners which results in an investigation and possible tax liability by a third party will be assured that their identity will not be disclosed by the Revenue to the third party; and if he will make a statement on the matter. [1024/10]

Photo of Brian Lenihan JnrBrian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that where a person, who does not wish their identity to be disclosed, passes information to them, it is their policy to protect the identity of that person.

However there may be circumstances where disclosure would be ordered by a judge, for example, if the information triggers a criminal investigation and a prosecution, it may be a matter for the Trial Judge to determine whether the interests of a fair trial require disclosure of the name of an informant.

There is also strong protection under the FOI Acts for the non-release of the identity of a person who passes information to Revenue. However for completeness, it should be also noted that every FOI case is subject to review on appeal by the Office of the Information Commissioner and that in such circumstances a situation might possibly arise where Revenue might be obliged to disclose the identity of such a person.

It should also be noted that individuals always have the option to pass information to Revenue anonymously.

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