Finance Act, 1978

Disclosure of certain information by Revenue Commissioners to certain persons.

47.—(1) This section applies to any charge imposed on public monies, being a charge for the purposes of relief under the Rates on Agricultural Land (Relief) Acts, 1939 to 1976.

(2) Where a charge to which this section applies falls to be made, the Revenue Commissioners or any officer authorised by them for that purpose, may, in connection with the establishment of title to the relief aforesaid of a person (hereinafter referred to as “the claimant”), notwithstanding any obligation as to secrecy imposed on them under the Income Tax Acts or under any other enactment, disclose to any person specified in column (1) of the Table to this section, information of the kind specified in column (2) of that Table, being information in respect of the claimant which is required by the said person or persons when considering the claimant's title to the relief mentioned in this section.

(3) In the Table to this section “occupation” has the same meaning as in section 13 of the Finance Act, 1974 , and “rating authority” has the same meaning as in section 73 of the said Finance Act, 1974 .


Person to whom information to be given

Information to be given



The secretary or clerk, or a person acting as such, to a rating authority or any officer of the Minister for the Environment authorised by him for the purpose of this section.

Information relating to the occupation of land by the claimant and the rateable valuation thereof.