Revenue Note for Guidance

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Revenue Note for Guidance

908F Privileged legal material

Summary

An order under section 908E does not apply to documents that are subject to legal professional privilege. Where, in relation to any document, legal professional privilege is asserted by a person subject to an order under section 908E, procedures are provided in this section to allow for a determination of whether privilege arises.

Details

(1) A definition of “privileged legal material” is provided for this section.

(2) Where a person refuses to provide a document on the basis that it is privileged legal material, an authorised officer may apply to the District Court for a determination as to whether it is privileged legal material.

(3) Where a person refuses to provide a document on the basis that it is privileged legal material, that person may apply to the District Court for a determination as to whether it is privileged legal material.

(4) Where a person refuses to provide a document on the basis that it is privileged legal material, that person shall maintain the document safely pending a determination on the matter and if it is determined that the document is not privileged, he/she shall produce it in accordance with the order.

(5) Pending a final determination, a District Court Judge may make interim or interlocutory directions and where the documents are voluminous, appoint a person to examine the documents and prepare a report to assist him/her in making a determination.

(6) An application in relation to privileged legal material may be heard in camera, if the Judge so direct.

(7) In the case of an application for a determination in relation to documents that are claimed to be privileged legal material, notice of the application to the District Court must be given to the other party.

(8) An appeal against a determination of the District Court may only be made to the Circuit Court.

(9) Rules of court may provide for early hearing of applications for determinations under this section.

Relevant Date: Finance Act 2019