Rights of a data subject


The General Data Protection Regulation (GDPR) gives you greater control over your personal data. Your rights in relation to your personal data are strengthened and extended by Articles 13 to 22 of the GDPR. These rights relate to where your data is being collected and processed by organisations such as Revenue.

Restriction on data subject’s rights

We can withhold data held about you where we have a legal basis to do so. This is in accordance with Article 23 of the GDPR.

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 information if its release would, or is likely to, prejudice the:

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

We can only withhold data where:

  • we have a legal basis to do so
  • the restriction is proportionate
  • your rights and freedoms are safeguarded. 

Under Section 851B we must inform you if we refuse to release your data and set out the grounds for the refusal. 

We can also restrict your rights under the Data Protection Act 2018.

Next: Right to information