Freedom of Information (FOI) in Revenue

Making an FOI request

You can contact us to make a request either in writing or by email and you should:

  • state that you are making the request under the FOI Act
  • provide as much information as possible to allow us to identify the records you require
  • state the format in which you wish to receive any records released (for example, paper copy or electronic where possible)
  • include a daytime telephone number so that we can contact you if we have any queries in relation to your request.

Contact details are available in our Contact us section.

Note:

For personal requests we may require proof of identity.

How soon will you receive a reply?

In general, we must:

  • acknowledge your request within 2 weeks (10 working days) of receipt
  • notify you of the decision within 4 weeks (20 working days) of receipt
  • redirect your request within 2 weeks of receipt to the relevant public body holding the information and notify you accordingly. This is in circumstances where Revenue does not hold the information.

Is there a fee?

Requests for personal information under FOI are free. 

Requests for non-personal information may incur fees as listed below if there is a lot of search and retrieval work involved, including photocopying.

  • There is no fee where the cost of search, retrieval and copying is less than €101.
  • There is a €20.00 per hour search and retrieval fee and €0.04 per sheet for a photocopy where this exceeds the €101 free allowance.
  • There is a maximum of €500 charge where the cost of search, retrieval and copying is greater than €500 but less than €700.
  • Where the cost of search, retrieval and copying is greater than €700, we can refuse to process the request. We will give you the opportunity to refine your request in the first instance.
  • The internal review fee for non-personal requests costs €30 (€10 for medical card holders).
  • An appeal to the Information Commissioner for non-personal requests costs €50 (€15 for medical card holders).

Note:

For reduced fee proof of medical card may be necessary.

Next: Is an FOI request always necessary?