Vol. 448 No. 1
35 Mr. Gregory asked the Minister for Finance if he will assist the Revenue Commissioners in their efforts to counter tax evasion by landlords by initiating a mechanism for liaison with other Government Departments to ensure that information available to those Departments is put at the disposal of the Special Enquiry Branch of the Revenue Commissioners, in view of his predecessor's reply to Parliamentary Question No. 140 of 18 October 1994. [1328/95]
I am informed by the Revenue Commissioners that, as stated in my predecessor's reply to Parliamentary Question No. 140 on 18 October 1994, they are operating a number of programmes to counter tax evasion by landlords and that these programmes are continuing to be successful.
The Special Enquiry Branch whose main function is to identify sources of income not previously declared, has a dedicated property unit with a full time focus on landlords and rented properties. Specific areas, which information sources have shown to have high rental densities, are targeted. Four surveys in different areas of Dublin are currently underway and similar surveys have been conducted in provincial urban areas.
In addition, Special Enquiry Branch conducted 619 visits in connection with rental income in 1994 and identified 349 landlords who are not declaring some or all of their rental income.
The question of Revenue access to information held by public authorities is being considered by my Department. The reluctance to grant a general power of access to information is related to an awareness of the requirements of Data Protection legislation. It appears that specific legislative authority for the transfer of information is needed where the Data Protection law precludes its automatic transfer. Such legislative authority would significantly add to Revenue powers. When this question was raised at Committee Stage in the 1994 Finance Bill my predecessor indicated that rather than seeking new powers, attention should be focused on establishing how effective the existing regime — which was considerably strengthened in 1992 — proves to be. In this context the issue of extending Revenue powers of access to information held by public authorities remains under continuing review.
