Data access requests

Can you obtain all data held about you?

No, not always. Article 23 of the General Data Protection Regulation (GDPR) allows us to withhold certain data held about you. This is where we have a legal basis to do so.

The legal basis which allows us to restrict your data is contained in Section 851B(5) of the Taxes Consolidation Act 1997.

For example, we can withhold data if its release would, or is likely to, cause prejudice to the:

  • administration, assessment, collection and recovery of tax
  • administration and implementation of customs controls
  • investigation or prevention of an offence under the Acts.

We can also restrict your rights under the GDPR, the Data Protection Act 2018 or the Protected Disclosures (Amendment) Act 2022.

Next: How can you appeal the decision in relation to your data access request?