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Version date: 2 August 2023 - onwards
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16. Obligation to keep certain records

(1) An energy company shall retain, or cause to be retained on behalf of the energy company, such records as are required to enable a full and true return to be made for the purposes of this Act.

(2) Without prejudice to the generality of subsection (1), the records required to be retained under that subsection shall include, but are not limited to, books, accounts, documents, and any other data relating to -

(a) a notice under section 7,

(b) a return, and

(c) the calculation of the temporary solidarity contribution.

(3) Records required to be retained under this section shall be retained in an official language of the State -

(a) in written form, or

(b) by means of electronic, photographic or other process in accordance with paragraphs (a) to (d) of section 887(2) of the Act of 1997.

(4) Notwithstanding any other law, records to be retained under this section shall, subject to subsection (5), be retained by or on behalf of the energy company, for the longer of the following periods:

(

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