Revenue home checks 'at odds with Constitution'

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http://www.independent.ie/national-news/revenue-home-checks-at-odds-with-constitution-3324952.html

NEW powers to be given to the Revenue Commissioners to enter people's homes to assess them for the property tax may face a Constitutional challenge, a leading law expert has warned.

The Local Property Tax Bill 2012 will allow tax officials to go on to land and enter properties without a search warrant.

The bill will give Revenue the power to "enter on land and inspect the relevant residential property" to assess its value.

"The section obliges the person occupying the property to allow the authorised person inspect the property at all reasonable times.

The Revenue Commissioners may provide the authorised person with information that is necessary to value the property," the legislation says.

But barrister James McDermott, who also lectures at UCD, said this provision may end up being challenged in the Supreme Court.

He said it appeared to be in conflict with article 40 of the Constitution, which states: "The dwelling of every citizen is inviolable and shall not be forcibly entered save in accordance with law."

Wages

Mr McDermott said this meant that homeowners had protections from having their home forcibly entered by anyone, but it was likely that Revenue would argue that the "save in accordance with law" would free them to enter homes.

Other legal experts said it was notoriously difficult for people to take cases against the Revenue and win them.

There was also some surprise in legal circles that tax officials were being given such strong powers to enter homes.

Others new powers for the tax officials are also extensive.

Anyone who refuses to pay can have the money taken from their wages by their employer, under direction from the tax officials.

And the property tax can be taken weekly out of social welfare payments.

BarryM

Move on, unfortunately, nothing new here, anti-Constitution maybe, but 'in accordance with the law' is the out, otherwise how do the guards do it?? and their sometimes only 'suspicious'

The LPT is a disgrace, not as it stands, but because we, as a supposedly advanced country, don't have any database on housing, for any purpose.

seamus

Link to the Bill:http://www.finance.gov.ie/documents/publications/other/2012/proptaxbill2012.pdf

Section 143 is the relevant part.

It's certainly a matter for debate. My reading of the above bill says that the householder is under no obligation to actually allow the Revenue inspector into their home, simply allow them access to inspect the property. That can be from the outside.

Given the "at such reasonable times as the Revenue Commissioners may consider necessary." part, I can see the courts ruling that it would be grossly unconstitutional to give them access to a person's home at a time of Revenue's choosing.

ardmacha

In the North they estimate the area of house etc from aerial photographs. While the number of floors etc can usually be estimated from the road.

In any case if people are being obtuse and don't provide a realistic valuation, they'll get a value at some stage and fine you for undervaluing.

seamus

ardmacha wrote: »

In any case if people are being obtuse and don't provide a realistic valuation, they'll get a value at some stage and fine you for undervaluing.

Yeah, I suspect this is the reality. Revenue will see 0.25 acres of land, 170 sq.m., 2 floors and stick a value on it. If the homeowner disputes it, they will have no option but to allow Revenue inside for a proper look.

Carawaystick

What would the duty of care requirement to a taxman entering your home/property in the three level scheme? invite/recreational user/trespasser