Michael Creed (Cork North West, Fine Gael)
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Question 104: To ask the Minister for Finance if he will clarify the situation regarding the Revenue Commissioners and their engagement with public representatives on behalf of clients who have clearly authorised the Revenue to discuss details of their personal finances and tax matters with public representatives; and if he will make a statement on the matter. [16572/11]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that all processing of personal taxpayer information by Revenue is carried out in accordance with the Data (Protection) Acts. A general principle of Irish data protection law is that the data controller needs the consent of the data subject in order to disclose personal tax information to a third party. Revenue has a duty to protect the confidentiality of taxpayer information, both personal and commercial, which is now formalised by s.77 Finance Act 2011. Revenue staff are expected to take great care to protect taxpayers' information and accordingly, where enquiries of a general nature are made, for example, by telephone to Revenue it is not unreasonable that staff should request the appropriate evidence of consent in advance of passing on or discussing personal taxpayer information.

However, Revenue fully recognise the role of public representatives in relation to their constituents. When Deputies make representations on behalf of individual taxpayers, these representations normally contain personal information such as individual's PPS Number or other personal tax identifiers. In these circumstances there is generally sufficient evidence to reasonably support Revenue in a presumption of consent on the part of the taxpayer to third party representation on their behalf.

I am advised by the Revenue Commissioners that this approach is working well; for example, in the year 2010 more than three hundred and seventy representations were directed to the Chairman of the Revenue Commissioners by public representatives in relation to individual taxpayer issues.

The Revenue Commissioners advise me that they have a dedicated enquiry line for members of the Houses of the Oireachtas, which can be reached on (01) 6795852.