This bill was introduced in the Dáil last week by the Government. If and when enacted, it would provide Revenue with a significant additional source of information in pursuing tax default.

The new legislative framework would permit Principal Officers within Revenue to request, either in writing or orally, certain information held by service providers – internet and telephone service providers. The information to be made available is defined as “traffic data or location data and the related data necessary to identify the subscriber or user” and specifically does not apply to “the content of communications transmitted by means of fixed network telephony, mobile telephony, Internet access, Internet e-mail or Internet telephony.”

The information would be available in the context of pursuing a “serious offence”. In the tax context, this would mainly seem to mean an indictable offence under TCA97 s1078 (Revenue offences) which could attract a jail term of five years.