Clare Daly (Dublin North, Socialist Party)
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To ask the Minister for Finance if he will confirm that he received correspondence (details supplied) from the former Director of Corporate Enforcement in relation to Revenue Commission data. [17623/13]

Clare Daly (Dublin North, Socialist Party)
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To ask the Minister for Finance if he will lay before Dáil Éireann a copy of the submission (details supplied); and if he will confirm that he has replied to the issues raised by the former Director of Corporate Enforcement on or about 18 June 2012. [17624/13]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 353 and 354 together.

Section 851A of the Taxes Consolidation Act inserted by Section 77 of the Finance Act 2011 was enacted in order to provide a firm legislative basis for the protection of taxpayer information held by Revenue.

Section 851A does not prevent case specific applications for access to data held by the Revenue Commissioner from being made by the Office of the Director of Corporate Enforcement or Criminal Assets Bureau for the purposes of the exercise of their statutory functions. In this regard the legislation not only sets out particular circumstances in which Revenue may disclose information but also contains provisions that enable the disclosure of information where other statutory provisions provide for this.

I am aware of the specific issue to which the Deputy alludes and my officials, together with the Office of the Revenue Commissioners, are working with the Office of the Director of Corporate Enforcement to address it.