How to Make a Request
All requests under the Act must contain the following -
- full name and address of the person making the request (the requester), including, where available, phone/fax number,
- information requested - please be as specific as possible,
- a statement that the information is sought under the Freedom of Information Act.
If information is desired in a particular format (e.g. photocopy, computer disc) this should be stated in the request.
A request may also be initiated by e-mail to foi@revenue.ie. In this instance an application form will be sent to the requester for completion. This request will be processed when the duly signed application form is received by the FOI Central Unit.
Note: When making E-mail requests please indicate full name and postal address to which the application form is to be sent.
When making a request for personal information, suitable identification must be given.
If you have difficulty in identifying the precise records which you require, the staff of the FOI Central Unit will assist in preparing your request.
Time Limits
In general, Revenue is obliged to :
- acknowledge the request within 2 weeks of its receipt
- notify the requester of the decision within 4 weeks of its receipt.
Should the information requested be held by another public body the request will be directed to that public body within 2 weeks of its receipt and the requester will be notified accordingly.
Requests for amendment of personal information, or reasons for decisions taken by Revenue affecting the individual, should also be sent to the FOI Central Unit at the above address.
Decisions
Subject to the provisions of the Act, Revenue may decide to
- grant the request
- grant part of the request
- refuse the request.
If the request is to be granted, whether wholly or partly, Revenue will determine the form and manner in which the right of access will be exercised, having regard to the requester’s preference.
Revenue will notify the requester of the decision. If the request is refused, whether wholly or in part, Revenue is obliged to give reasons for the refusal.
Review Procedures
Where a decision is made to refuse access to information, a person who is dissatisfied with the initial decision, or who has not received a reply within 4 weeks of the receipt of the request by Revenue may seek an internal review. This review will be carried out by an official at a higher grade than the original decision maker.
Requests for internal review should be submitted in writing to:
Review Procedures
Office of the Revenue Commissioners,
Information Management Branch
The Freedom of Information Unit,
Ground Floor,
Cross Block,
Dublin Castle,
Dublin 2.
A request for internal review must be submitted within 4 weeks of notification of the initial decision. Revenue must complete the review within 3 weeks.
Where an internal review has been carried out and the requester is still not satisfied with the outcome, the requester may then appeal to the Information Commissioner (see 
Section 15 Reference Book, Chapter 1 Information Commissioner (PDF, 114KB)).
Fees
There are now two types of charges in relation to FOI requests.
- Fees for Non Personal Requests
- Fees for Search and Retrieval
Fees for non personal requests
Fees apply to Freedom of Information requests for non-personal information made on or after the 7 July 2003 The fees apply to Requests (Section 7), Internal Reviews (Section 14) and IC Appeals (Section 34).
Request
- A fee of €15 must accompany requests made under section 7 for non-personal records.
- A reduced fee of €10 will apply to if the person making the request is covered by a medical card.
Internal review
If a person is not satisfied with the original decision they can apply for an Internal Review.
- A fee of €75 will be charged for the Internal Review.
- A reduced fee of €25 will apply to medical cardholders and their dependents.
Appeal to the Information Commissioner
If a person remains unsatisfied following the outcome of the Internal Review, he/she is entitled to apply to the Information Commissioner for an independent review of the public body’s decision.
- A fee of €150 will be charged for this appeal.
- A reduced fee of €50 will apply to medical cardholders and their dependents.
Release of information in the public interest
In a case where the public interest provision in sections 26 (Information obtained in Confidence), 27 (Commercially Sensitive Information) or 28 (Personal Information) provides for release of information and an affected party wishes to appeal this release then that party has a right to appeal, under section 29, directly to the Information Commissioner. This appeal will be subject to a fee €50.
There is an onus on a requester both to claim medical card coverage when making the request and to provide evidence in support of such coverage.
Search and retrieval fees may be charged as follows
- In respect of personal records no fees will be charged, except where a large number of records is involved.
- For other (non-personal) information fees may be charged in respect of the time spent in efficiently locating the records. The hourly rate will be prescribed by the Minister for Finance.
- Where photocopies of records are required there will be a charge per page.
- A deposit of 20% of the fee may be payable where such fee is likely to exceed €50.79. Where a deposit is payable the search for the records cannot commence until the deposit has been paid.
All fees chargeable will have regard to the means of the requester.
Waiving of search and retrieval fees
Charges may be waived in the following circumstances
- where the cost of collecting and accounting for the fee would exceed the amount of the fee, or
- where the information would be of particular assistance to the understanding of an issue of national importance.
Review Procedures
Office of the Revenue Commissioners,
Information Management Branch
Freedom of Information Unit,
Ground Floor,
Cross Block,
Dublin Castle,
Dublin 2.
Tel: 01 - 8589106
Fax: 01 - 7024203
E-Mail: foi@revenue.ie
