Section 891B Taxes Consolidation Act 1997 allows Revenue to put in place Regulations requiring Government Ministers, State Bodies and other specified persons to make annual returns of payments information. Regulations have now been issued for payments dating back to 2008.

In exercise of the powers conferred on them by section 891B of the Taxes Consolidation Act 1997 Revenue made Regulations titled – Returns of Payment (Government Department and other Bodies) Regulations 2011. These Regulations provide that, Government Ministers; State bodies and certain other specified persons, who make a relevant payment in the tax year 2008 or a subsequent tax year, shall submit a return to Revenue detailing the payment made. The return is due no later than 30 June 2011 in relation to returns for the tax years 2008, 2009 and 2010, and 30 June, following the end of the tax year 2011 and each subsequent tax year.

The Regulations were published on the Revenue website at http://www.revenue.ie/en/practitioner/ebrief/2011/no-352011.html