Freedom of Information (FOI) in Revenue

Will Revenue release all of the information you request?

It may not be possible to release all of the records that you are seeking. We may release some records in redacted form or refuse them outright. The reason is that we may consider certain material as sensitive or it may relate to a third party (such material is protected by exemptions).

We may also refuse your request if we consider it to be too extensive or unclear. We will, however, assist you to try to rectify this.

If we refuse your request, whether entirely or in part, we must give you reasons for the refusal.

What are exemptions?

Exemptions are conditions under which certain records are protected. This includes material relating to investigations, legal advices and records relating to another business or individual. Some are refused outright and some are tested to see if the records could cause harm if they were released.

Next: Can you appeal an FOI decision?