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.


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).


For reduced fee proof of medical card may be necessary.

Next: Is an FOI request always necessary?