Local Government (Household Charge) Act 2011

14.

Data sharing and exchange.

14.— (1) Notwithstanding any enactment or rule of law—

( a) a relevant person shall, upon a request from a local authority, provide the local authority with such information in the possession or control of the relevant person or, where the relevant person is a body corporate, any subsidiary (within the meaning of section 155 of the Companies Act 1963) of the relevant person as the local authority may reasonably require for the purpose of enabling the local authority to perform its functions under this Act,

( b) a local authority shall, at such intervals as the Revenue Commissioners may specify, provide the Revenue Commissioners with such information obtained by the local authority pursuant to this Act, including tax reference numbers, as the Revenue Commissioners may reasonably require for the purpose of enabling them to perform their functions under a specified enactment, and

( c) a local authority shall, upon a request from, and at such intervals as may be specified by, a Minister of the Government, a local authority or a prescribed person, provide the Minister of the Government, the local authority or the prescribed person, as may be appropriate, with such information obtained by the local authority pursuant to this Act as the Minister of the Government, the local authority or the prescribed person concerned may reasonably require for the purpose of enabling him or her to perform his or her functions.

(2) The Minister shall not prescribe a person for the purposes of paragraph (c) of subsection (1) unless he or she is satisfied that the provision by a local authority of information obtained by the local authority pursuant to this Act to such person will assist the person in discharging a function conferred on, or delegated to, him or her by or under any enactment.

(3) In this section—

“Act of 2010” means the Value-Added Tax Consolidation Act 2010;

“relevant person” means—

( a) the Private Residential Tenancies Board established under section 150 of the Residential Tenancies Act 2004,

( b) the Electricity Supply Board established in accordance with the Electricity (Supply) Act 1927,

( c) the Revenue Commissioners,

( d) the Minister for Social Protection, or

( e) any other person standing prescribed for the time being;

“specified enactment” means—

( a) the Tax Acts,

( b) the Capital Gains Tax Acts,

( c) the Act of 2010,

( d) the Stamp Duties Consolidation Act 1999, or

( e) the Act of 2003;

“tax reference number” means—

( a) in relation to an individual, that individual’s personal public service number (within the meaning of section 262 of the Act of 2005), or

( b) in relation to a body corporate—

(i) the reference number stated on any return of income form or notice of assessment issued to that person by an officer of the Revenue Commissioners, or

(ii) the registration number of the body corporate for the purposes of the Act of 2010.

Annotations:

Modifications (not altering text):

C6

Reference to Private Residential Tenancies Board construed (7.04.2016) by Residential Tenancies (Amendment) Act 2015 (42/2015), s. 13(3), S.I. No. 151 of 2016.

Change of name of Board

13. ...

(3) In any enactment or any instrument under an enactment, references to the Private Residential Tenancies Board shall be construed as references to the Residential Tenancies Board.

...

Editorial Notes:

E10

Power pursuant to section exercised:

• (27.08.2013) by Local Government (Household Charge) (Amendment) Regulations 2013 (S.I. No. 342 of 2013).

• (22.07.2013) by Local Government (Household Charge) Regulations 2013 (S.I. No. 273 of 2013).

• (12.12.2012) by Local Government (Household Charge) (Prescribed Person) Regulations 2012 (S.I. No. 512 of 2012).

• (4.04.2012) by Local Government (Household Charge) (Amendment) (No. 2) Regulations 2012 (S.I. No. 119 of 2012).

• (22.03.2012) by Local Government (Household Charge) Regulations 2012 (S.I. No. 81 of 2012).

• (5.01.2012) by Local Government (Household Charge) Regulations 2012 (S.I. No. 1 of 2012).

E11

Private Residential Tenancies Board designated a prescribed person for purposes of subs. (1)(c) (12.12.2012) by Local Government (Household Charge) (Prescribed Person) Regulations 2012 (S.I. No. 512 of 2012).

E12

Property Registration Authority designated a prescribed person for purposes of subs. (3)(e) by Local Government (Household Charge) Regulations 2012 (S.I. No. 1 of 2012), reg. 11, as inserted (4.04.2012) by Local Government (Household Charge) (Amendment) (No. 2) Regulations 2012 (S.I. No. 119 of 2012), reg. 2.

E13

Local Government Computer Services Board and Local Government Management Services Board designated prescribed persons for purposes of subs. (1)(c) by Local Government (Household Charge) Regulations 2012 (S.I. No. 1 of 2012), reg. 10, as substituted (22.03.2012) by Local Government (Household Charge) (Amendment) Regulations 2012 (S.I. No. 81 of 2012), reg. 4.