Rights of a data subject
Overview
The General Data Protection Regulation (GDPR) gives you greater control over your personal data. Your rights as a data subject are strengthened and extended by Articles 13 to 22 of the GDPR. These relate to how your data is collected and processed by organisations such as Revenue.
Restriction on data subject’s rights
Revenue 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, if we refuse to release your data, we must inform you and set out the reasons why.
We can also restrict your rights under the GDPR or Data Protection Act 2018.
Next: Right to information