Revenue currently makes information routinely available to the public in relation to its functions, activities and schemes. Such information will continue to be made available without the need to use the FOI Act. The FOI Act is designed to allow members of the public access to information held by public bodies which is NOT routinely available.
Revenue has two very important publications that make information freely available:
This Guide gives details of:
- Revenue's structure and a brief description of the activities carried out by each Division within Revenue
- The type of information held by each Division
- Contact points for access to information under FOI
- The procedures for making requests under FOI
- The wide range of information already available to the public which does not require a request to be made under FOI. The avenues of appeal available to anyone who is unhappy with a decision made by Revenue and the procedure involved
- The appeals procedure where an FOI request is refused (entirely or in part).
The Guide will be updated as structures and functions in Revenue change.
Tax and Duty Manuals
The second publication is a series of Tax and Duty Manuals required under Section 16 of the FOI Act. These Manuals include, for example:
- The rules, guidelines, procedures and practices, covering the whole range of Revenue activities, which Revenue staff use in making decisions
- Information on the full range of Revenue activities from assessment and collection of Taxes to Customs and Excise activities
- Information on taxes and duties ranging from Income Tax to Vehicle Registration Tax and Excise duties on spirits.
- Precedents which we currently draw upon in making decisions.