Rights of a data subject
Right not to be subject to automated individual decision making, including profiling
You have the right not to be subject to a decision based solely on automated processing. This includes profiling or any other practice which produces legal effects or otherwise significantly affects you.
However, this right does not apply if the decision is authorised by law. This is under Article 22 of the General Data Protection Regulation (GDPR).
In Revenue's case, the legal basis is Section 851B(3) of the Taxes Consolidation Act 1997. This allows us to carry out profiling on your personal data.
This means that we will use pre-defined rules when analysing personal data to identify incorrect returns or outstanding liabilities. These rules are based on an analysis of historical data and input from Revenue experts.
Profiling that produces an automated decision can only be carried out where there is a legal basis to do so.