Local Government (Charges) Act 2009

Data sharing and exchange.

11.— (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 its subsidiary as the local authority may reasonably require for the purpose of enabling the local authority to perform its functions under this Act, and

(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.

(2) In this section—

“ Act of 1972 ” means the Value-Added Tax Act 1972 ;

“ relevant person ” means, as the context may require—

(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 , and

(c) the Revenue Commissioners,

or any of them;

“ specified enactment ” means—

(a) the Tax Acts,

(b) the Capital Gains Tax Acts,

(c) the Act of 1972,

(d) the Stamp Duties Consolidation Act 1999 , and

(e) the Capital Acquisitions Tax Consolidation Act 2003 ,

or any of them;

“ 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 Social Welfare Consolidation Act 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 1972.