Terms and conditions

  1. Overview
  2. Terms and conditions for Local Property Tax (LPT) Online Service
  3. Terms and conditions for Revenue Online Service (ROS)

Terms and conditions for Revenue Online Service (ROS)

In consideration of the Revenue Commissioners granting approval to you to transmit electronic information required to be included in a return it is agreed that access to this website and the use of the Revenue Online Service (ROS) is governed by the terms and conditions set out below. These terms and conditions are important and are for the protection of both you and Revenue. Please take the time to read them carefully. By proceeding further you will be deemed to have accepted them

General terms and conditions

  • This website is established in Ireland in accordance with the laws of the Republic of Ireland and will be governed by the laws of that country. When you use the site, you accept that your use of the site and any information on the site, will also be governed by the laws of Ireland and if any dispute arises from your use of the site or any of the information on it, you agree to allow such dispute to be heard in the Irish courts
  • Revenue Commissioners will have, subject to existing contractual agreements with Accenture and LAN Communications/RSA Security, and retain all rights (including but not limited to, copyrights, patents, trade secrets and any other intellectual property rights) in all versions of ROS
  • ROS may only be used by Revenue's employees, customers, agents acting on behalf of Revenue's customers or such third parties as empowered by Revenue solely for the purpose of transacting business with Revenue
  • Revenue reserves the right to make changes to the information, design and services provided in the ROS website without notice and without liability. Every effort will be made to advise of changes in advance
  • Revenue reserves the right to add, amend or vary the terms of this agreement by publishing notice of such changes on its website and the continued use of the service will signify your acceptance of the changes
  • In the event of and in your transmitting material to Revenue using ROS, Revenue has no responsibility for the accuracy, veracity and completeness of same and for any errors in the manner of its input.
  • Revenue are providing a service in ROS which facilitates the transfer to Revenue of data prepared by products not provided by Revenue. The provision of this service does not
    • imply approval of such products by Revenue
    • imply a preference of such products over any other similar product which does not provide the functionality to upload data to Revenue
    • imply any liability on Revenue's part for the accuracy, veracity and completeness of data prepared by these products and for any errors arising from the use of these products and for any damage arising from the use of these products.
  • Revenue are providing a service in ROS, called the Access Control List or ACL function. The use of the ACL function is optional and is at the discretion of the customer. Revenue will not be liable for the use or misuse of this function.
  • The customer will, at the customer's own expense, provide and maintain facilities suitable for gaining access to our services (as communicated by ROS to the customer from time to time).

Conditions of use for certificates issued by the ROS Certification Authority

The use of the certificates is limited to the purpose of the approved person or the authorised person communicating with the Office of the Revenue Commissioners.

The ROS CA is the Certification Authority through which certificates are issued. The conditions of use of the certificates are governed by the ROS Certificate Policy Statement. Copies of this statement and its associated policies are available from the Revenue web site at www.revenue.ie or from the ROS Help Desk at 1890 20 11 06 or 01 738 36 99.

Legislation

These terms and conditions are subject to and without prejudice to the provisions of the legal authority for the making of electronic tax returns contained in Chapter 6 of Part 38 of the Taxes Consolidation Act 1997.