I am advised by Revenue that it is aware of the recent judgment by the European Court of Human Rights in the case of L.B.v Hungaryand is considering its implications.
Revenue is legally required to compile and publish lists of certain tax defaulters. This system has been in place since 1983 and was revised most recently in Finance Act 2021, which provided for the current publication regime in section 1086A Taxes Consolidation Act 1997. The lists are compiled on a quarterly basis and published in Iris Oifigiúil within 3 months of the end of the quarter to which they relate. Revenue does not have any discretion in the decision to publish these lists; it is obliged to publish them to comply with this provision. Any change to the current publication regime would require a legislative amendment.