Catherine Murphy (Kildare North, Independent)
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87. To ask the Minister for Justice and Equality further to Parliamentary Question No.162 of 21 November 2013, the reasons that exist under the Data Protection Acts for the non-return of seized data equipment by the Revenue sheriff to persons; the way the Revenue sheriff makes the information held about persons on such equipment secure; if his attention has been drawn to any breach of the Data Protection Acts by the Revenue sheriff in any regard but particularly with regard to the sale of seized equipment; and if he will make a statement on the matter. [52654/13]

Alan Shatter (Dublin South, Fine Gael)
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The position is that while revenue sheriffs are formally appointed by the Minister for Justice and Equality, their primary statutory function is to collect outstanding tax and interest liabilities on behalf of the Office of the Revenue Commissioners under section 962 of the Taxes Consolidation Act 1997, as amended. They are not accountable to the Minister for Justice and Equality for their performance of this statutory function.

The activities of revenue sheriffs in discharging this function are governed by a Code of Practice which is published on the web site of the Revenue Commissioners (www.revenue.ie). The Code contains provisions governing contact between the revenue sheriff and taxpayers, as well as a procedure for handling taxpayer complaints. Under the Code, revenue sheriffs are required to investigate written complaints and respond as promptly as is practicable in the circumstances. A written appeal against such a response may be lodged with the Revenue Commissioners and the Commissioners may request the revenue sheriff to carry out a review of his or her decision. Where, following this review, the matter has not been resolved, the complaint may be referred to the Joint Standing Committee (JSC) of the Revenue Commissioners and the Sheriffs' Association for further review.

As I stated in responses to earlier Questions from the Deputy on this matter, revenue sheriffs are subject to the provisions of the Data Protection Acts 1988 and 2003. This means, for example, that appropriate security measures must be taken against unauthorised access to, or unauthorised alteration, disclosure or destruction of personal data coming into his or her possession. Where computer equipment containing personal data has been seized by the revenue sheriff, such data should be returned under secure conditions to the person from whom the equipment was seized unless there is a legitimate reason for non-return of the data. Such reasons could, of course, vary depending on the specific circumstances of the case.

I should add that enforcement of the data protection legislation is a matter for the Data Protection Commissioner. Any complaints in relation to alleged breaches of the legislation may therefore be referred to the Commissioner for independent investigation.