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Disclosure of information by Revenue Commissioners to Board
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22. The Principal Act is amended by the insertion of the following section after section 147A:
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“147B. (1) Where it appears to the Board that a dwelling is, or might be, let by an owner or landlord and the Board considers that it is necessary and proportionate for the performance by the Board of its functions, the Board may request the Revenue Commissioners to supply the Board with some or all of the following information:
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(a) where the owner, landlord or tenant of the dwelling is—
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(i) an individual, the name, contact details, address (including postcode) and personal public service number of the individual,
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(ii) a company, its name, its contact details, the address (including postcode) of its registered office, its tax reference number and its registered number, or
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(iii) a body corporate other than a company, its name, its contact details, the address (including postcode) of its principal office or place of business and its tax reference number;
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(b) the address (including postcode) of the dwelling.
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(2) The Revenue Commissioners shall, as soon as practicable after receipt of a request under subsection (1) or at such intervals as are specified by the Board, comply with a request under subsection (1) in so far as the information requested is in their possession.”.
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