Revenue Tax and Duty Manual has been amended to reflect changes made to section 851A of the Taxes Consolidation Act (TCA) 1997 by Finance Act 2017 which expand the circumstances in which a Revenue officer may disclose taxpayer information to include certain situations where such information is required to monitor compliance with State Aid rules.

Per section 851A TCA 1997, the situations are:

• information disclosed to the Minister for Agriculture, Food and the Marine where relief is granted in respect of certain farm leases under section 81D of the Stamp Duties Consolidation Act 1999 (subsection (8)(m))
• information disclosed to the Department of Finance or to the European Commission in connection with investigations carried out by the European Commission (subsection (8)(n) and (o)).