Section 147A of the Residential Tenancies Act 2004 – Disclosure of certain information to Revenue Commissioners
Residential Tenancies Act 2004 (RTA 2004) · PART 7 – Registration of Tenancies › Chapter 4 – Data exchange — private residential tenancies
Revised Act prepared by the Law Reform Commission, updated to 1 March 2026. Amendments made after that date are not included.
(a) information contained in the register, or
(b) where it appears to the Board that a dwelling is, or might be, the subject of a tenancy that is not registered under Part 7, some or all of the following information:
(i) where the owner, landlord or tenant of the dwelling is—
(I) an individual, the name, contact details, address (including postcode) and personal public service number of the individual,
(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
(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;
(ii) the address (including postcode) of the dwelling;
(iii) the duration of the tenancy;
(iv) the amount of rent payable under the tenancy;
(v) the number of tenants;
(vi) such other information as the Revenue Commissioners may reasonably require for the purposes of their functions.
(a) information relating to a decision under subsection (4)(a) or (5) of section 148X to impose a sanction;
(b) information relating to a sanction imposed under Part 7A;
(c) information relating to a tenancy, or a dwelling that appears to the Board to be the subject of a tenancy, that is not registered under Part 7, the disclosure of which to the Revenue Commissioners is necessary and proportionate for the performance by the Revenue Commissioners of their functions.