Housing (Miscellaneous Provisions) Act 2014
Data sharing and exchange
55. (1) Notwithstanding any enactment or rule of law—
(a) a relevant person shall, upon a request from a housing authority, provide the housing 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 housing authority may reasonably require for the purpose of enabling the housing authority to perform its functions under the Housing Acts 1966 to 2014, and
(b) a housing authority shall, at such intervals as a relevant person may specify, provide the relevant person with such information obtained by the housing authority pursuant the Housing Acts 1966 to 2014, including tax reference numbers, as the relevant person may reasonably require for the purpose of enabling such person to perform functions under a specified enactment.
(2) In this section—
“relevant person” means, as the context may require—
(a) the Minister for Social Protection,
(b) the Private Residential Tenancies Board established under section 150 of the Residential Tenancies Act 2004, or
(c) the Revenue Commissioners;
“specified enactment” means—
(a) in relation to the Minister for Social Protection, the Social Welfare Acts,
(b) in relation to the Private Residential Tenancies Board, the Residential Tenancies Acts 2004 and 2009 ;
(c) in relation to the Revenue Commissioners—
(i) the Tax Acts,
(ii) the Capital Gains Tax Acts,
(iii) the Value-Added Tax Acts,
(iv) the F3[Stamp Duties Consolidation Act 1999,]
(v) the F3[Capital Acquisitions Tax Consolidation Act 2003, or]
F4[(vi) the Finance (Local Property Tax) Act 2012;]
“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 Value-Added Tax Acts.
Substituted (22.07.2021) by Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 46(a), (b), commenced on enactment.
Inserted (22.07.2021) by Finance (Local Property Tax) (Amendment) Act 2021 (31/2021), s. 46(c), commenced on enactment.
Modifications (not altering text):
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.
(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.