Vol. 512 No. 3
198 Mr. McCormack asked the Minister for Finance if, under section 34 of the Finance Act, 1976, a Department can seek details of the electricity account of a private householder; and if the ESB is obliged to supply this information without the consent of the householder. [26126/99]
I have been informed by the Revenue Commissioners that section 34 Finance Act, 1976, now section 905 Taxes Consolidation Act, 1997, is the principal audit power used by Revenue in auditing the income tax and corporation tax returns of taxpayers. The power can only be used by duly authorised Revenue officers.
The section makes provision, inter alia, for an authorised officer, in the exercise of his or her powers under section 905, to require any person whom he or she has reason to believe has information relating to any tax liability to give the authorised officer all reasonable assistance including providing information and explanations or furnishing documents in regard to any person.
I am informed that it is not the practice of the Revenue Commissioners to seek details from the ESB under this power in respect of the electricity account of a private householder in respect of their private residence. However, in the course of an investigation of a particular matter, for example in connection with the receipt of rent from residential premises, an authorised officer may, if considered necessary, seek such details.
The use of the powers in section 905 does not require the consent of the taxpayer.
