Michael McGrath (Cork South Central, Fianna Fail)
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I propose to take Questions Nos. 310, 311 and 312 together.

It appears that the references in the Deputy’s questions to section 62 of Finance Act 1994 and section 62 of Finance Act 2001 are erroneous and that they should instead reference section 62 of Finance Act 1993.

Section 62 of Finance Act 1993 relates to questioning of vehicle owners, while sections 134 through 141 of Finance Act 2001 relate to the power to stop vehicles, to examine and search vehicles and to take samples, entry and search of premises and to take samples, questioning in respect of certain tobacco products, power of arrest and detention of persons, detention of goods and vehicles and seizure of goods and vehicles.

Revenue have provided the table below which outlines the number of Revenue officers authorised under Section 62 of Finance Act 1993 and Sections 134, 135, 136, 138, 139, 140 and 141 of Finance Act 2001. The table provides a breakdown by the county in which the office to which the officers are assigned is located however, the authorisations are national in remit.

It should also be noted that Regulation 7 of the European Communities (Intrastat) Regulations 1993 has been superseded by Article 6 of the European Communities (Intrastat) Regulations, 2011. As such, Revenue have provided further information in the table which outlines the number of Revenue officers authorised under Article 6 of the European Communities (Intrastat) Regulations, 2011 (Statutory Instrument No 610/2011).

Again, the table provides a breakdown by the county in which the office to which the officers are assigned is located although the authorisations are national in remit. The Article 6 authorisation is granted as part of the standard suite of authorisations covered by the Revenue Authorisation ID Card and gives authorisation for officers to enter premises for the purpose of inspecting records relating to goods to which the Intrastat system applies. Revenue has replaced all existing Regulation 7 authorisations with Article 6 authorisations.