Given that there are two parties to the transaction in question and tax matters potentially relevant to both, I am advised by the Revenue Commissioners they are concerned that taxpayer confidentiality may preclude them from responding to the Deputy’s question. Section 851A of the Taxes Consolidation Act 1997 (inserted by Finance Act 2011) placed on a formal statutory basis the long-standing and accepted obligation on the Revenue Commissioners to treat all taxpayer information confidentially. In the circumstances, it is suggested that the person concerned may contact Mr Mick O’ Flaherty, National Stamp District Office, Dublin Castle, Dublin 2, telephone (01) 8589394, who will be in a position to provide him with any information that may legally be provided by Revenue on the transaction in question and the tax consequences, if any, of that transaction for him.