Taxes Consolidation Act 1997 section 851B

Use of, and access to, taxpayer information

Section 851B governs the use of and access to taxpayer information, ensuring that Revenue's data processing practices are compatible with the EU General Data Protection Regulation (GDPR) 2016/679.

• Revenue may process or profile taxpayer information for the purposes of carrying out its functions under the Tax and Customs Acts, provided the information is handled lawfully, fairly, and securely in accordance with statutory data protection safeguards.
• Processing covers all operations on taxpayer data — including obtaining, storing, using, disclosing, analysing, and destroying it — while profiling means using data to evaluate personal aspects of an individual such as their economic situation or tax liability.
• Individuals may request in writing confirmation as to whether their data has been processed or profiled, and may access the outcome of any profiling, but these rights may be restricted where disclosure would prejudice Revenue's tax, customs, or investigative functions.
• Where Revenue refuses a request for confirmation or access, the refusal must be in writing and must set out the grounds on which it is based, to facilitate challenge by the taxpayer under data protection law.