Dáil Éireann Debate, Tuesday - 14 June 2022
399. Deputy Catherine Murphy asked the Minister for Finance the supporting legislation that facilitates the data exchange between the Revenue Commissioners and the Department of Social Protection; and the number of instances in which the Department of Social Protection received data by the request of the Revenue Commissioners for the purposes of investigating potential social protection fraud from 2019 to date in 2022, in tabular form. [30321/22]
Amharc ar fhreagraI am advised that Revenue and the Department of Social Protection (DSP) enjoy very close working relations and co-operate on a wide range of strategic and operational matters of mutual interest. These arrangements are overseen by a long-established, high-level group of senior officials from both organisations that meets on a quarterly basis.
Section 851A of the Taxes Consolidation Act 1997 permits Revenue to disclose taxpayer information where, amongst other things, the disclosure is permitted by another enactment. Section 851A(6)(a) specifically permits Revenue to disclose taxpayer information where a Revenue officer has a suspicion that a criminal offence has been committed but only to an investigation authority. For this purpose, an ‘investigation authority’ is defined as “a statutory body responsible for the investigation of alleged criminal offence”. The DSP is such an authority.
Section 851B(1)(d) provides a legal basis for the processing of taxpayer information, which includes disclosing the information or data by transmitting, disseminating or otherwise making it available.
I am further advised that the mutual exchange of data is a critical component in the effective and efficient functioning of both organisations. A wide range and volume of data is, consequently, exchanged on both a systematic and a case specific basis, all of which is underpinned by extensive enabling legislation, principally, the Social Welfare Consolidation Act 2005. In addition, the exchange of information is governed by a Memorandum of Understanding agreed between Revenue and DSP and by signed Data Exchange Agreements which list the detail of the exchanges.
Given the importance of taxpayer confidentiality to its activities, compliance with Data Protection (including GDPR) obligations is a major consideration for Revenue. I am advised that Revenue continually reviews its data exchange arrangements, even where these are long-standing ones, to ensure that they are in keeping with best practice. Where new sources of data are being exchanged, as happened recently with the introduction of the Wage Subsidy Schemes, Revenue will examine the detail of the proposed exchange to ensure that it adheres to all Data Protection requirements.
With regard to the number of instances, from 2019 to date in 2022, when the DSP received data from Revenue for the purposes of investigating potential social protection fraud, Revenue has provided the following summary information.
|
Category of data |
2019 |
2020 |
2021 |
2022 year to date |
|
Case specific enquiries to support work of Special Investigations Unit |
1,403 |
1,212 |
1,616 |
641 |
|
Value of deposit interest paid to check compliance on means tested payments |
313 |
131 |
63 |
59 |
|
PUP requests from DSP |
0 |
4,273 |
1,778 |
83 |
