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, including profiling. 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 of the Taxes Consolidation Act 1997. This allows us to carry out profiling on your personal data. Any profiling is carried out for the purposes of Revenue's Core business.

This means that we will use pre-defined rules when analysing personal data in order to identify incorrect returns or outstanding liabilities. These rules are created based on an analysis of historical data and input from Revenue experts.

However profiling that produces an automated decision can only be carried out where there is a legal basis to do so. An automated decision is where the outcome:

  • imposes legal effects on you
  • significantly affects you.