Amendments have been made to Revenue’s manual on the confidentiality of taxpayer information.

The tax and duty manual – Confidentiality of taxpayer information – relating to section 851A TCA 1997 has been amended to include the authorised disclosure of taxpayer information to:

• the Minister for Agriculture, Food and the Marine for registered farm partnerships (section 667C TCA 1997) and compliance with certain state aid rules,
• the Minister for Culture, Heritage and the Gaeltacht for applications for relief for investment in film (section 481 TCA 1997), and
• the Information Commissioner by an official of the Department of Finance, where a disclosure is required by the Freedom of Information Act 2014.

The manual has also been restructured to make it more accessible.