Freedom of Information (FOI) in Revenue

Can you appeal an FOI decision?

Yes, you can request an internal review of the FOI decision within 20 working days of the date that we issue the letter to you where:

  • we have made a decision to refuse you access to information
  • you are not satisfied with the initial decision
  • you have not received a reply within 20 working days of the receipt of the request by us. The Act deems this to be a refusal of your request and allows you to proceed to request internal review.

A more senior officer will carry out the review of your application.  We will notify you of the result of this review within 15 working days of receipt of your appeal.

You should submit your request for internal review in writing. Contact details are available in our Contact us section

Can you appeal the internal review decision?

Yes, if you are still not satisfied following the internal review you may seek an independent review of our decision. You should request this from the Office of the Information Commissioner within six months of receiving notification of the decision.

Also, if you have not received a reply from us to your internal review request within 15 working days, the Act deems this to be a refusal. You may appeal this in writing directly to the Office of the Information Commissioner.

Next: Enquiries about FOI