Dáil Éireann Debate, Tuesday - 5 April 2022
252. Deputy Aengus Ó Snodaigh asked the Minister for Finance the number of serving and former Air Corps whistle-blowers who have been placed under surveillance by the Revenue Commissioners or their agents. [18188/22]
View answerI am advised by Revenue that the Criminal Justice (Surveillance) Act 2009 authorises a small number of public bodies, including Revenue, to undertake surveillance of persons, places or vehicles using surveillance devices.
It provides that Revenue’s powers under the Act may be used in respect of a revenue offence, that is an arrestable offence, under section 14 of the Customs Act 2015; section 1078 of the Taxes Consolidation Act 1997; section 102 of the Finance Act 1999; section 119 of the Finance Act 2001; section 79 of the Finance Act 2003 (inserted by section 62 of the Finance Act 2005); or section 78 of the Finance Act 2005. Examples of revenue offences include tax or duty evasion, fuel fraud, supply or sale of illicit tobacco products.
Because of the intrusive nature of the powers which it confers, the Act delimits clearly the circumstances in which they may be used and lays down the authorisations and approvals which must be obtained before they may be utilised. I know that Revenue is committed to ensuring that the powers conferred by the Act are used only in appropriate circumstances and in full conformity with the provisions and requirements of the Act.
Revenue’s operation of the Act is overseen by a High Court Judge designated by the Government. The designated Judge has access to all official documents or records associated with authorisations under this Act. The Judge ascertains whether Revenue and other agencies are complying with the provisions of the Act and reports annually to the Taoiseach on any matters that are considered relevant. The designated Judge’s Reports are published on the Oireachtas website.
Section 13 of the Criminal Justice (Surveillance) Act 2009 provides that it is an offence to disclose any information in connection with the operation of the Act or reveal the existence of an application for the issue of an authorisation. I am advised by Revenue that accordingly it does not disclose details of surveillance operations in which it may be engaged.
I am assured by Revenue that it would not place a person or persons under surveillance for reasons other than the investigation of a revenue offence. If the Deputy has any information to the contrary the Board of the Revenue Commissioners would be very interested in any such details.
