Freedom of Information

Organisation Information

Freedom of Information Requests

Published: 30th September 2020
From: Tax Appeals Commission

1. Introduction

2. How do I make an FOI Request to the Tax Appeals Commission?

3. Will I be charged for requesting information under the FOI Act?

4. FOI Publication Scheme

5. FOI Decisions

6. Access to Information on the Environment (AIE)

7. Items Routinely Published

1. Introduction

The Department of Public Expenditure and Reform has central policy responsibility for the Freedom of Information act 2014.  General information on FOI, including the FOI Act, 2014 is available on the national FOI website

Any queries in relation to Freedom of Information requests should be addressed to Mr. Paddy O’Keeffe at the below address:

Tax Appeals Commission FOI Unit

Address: FOI Unit, Fitzwilliam Court, Leeson Close, Dublin 2, D02 YW24
Phone: 01-6624530, 
Email: foi@taxappeals.ie

2. How do I make an FOI Request to the Tax Appeals Commission?

Your request should be sent by email to foi@taxappeals.ie, FAO Paddy O’Keeffe (FOI Officer), containing reference to the FOI Act 2014, and giving as much information as possible about the records being sought.

Email is the preferred route of contact between requesters and the Commission for administration purposes; however, requests may also be sent in writing to the following address:

Freedom of Information Unit

Address: Tax Appeals Commission, Fitzwilliam Court, Leeson Close, Dublin 2, D02 YW24

Email: foi@taxappeals.ie

A response will be given no later than 4 weeks from receipt of Request.

3. Will I be charged for requesting information under the FOI Act?

No. There is no charge for personal or non-personal requests.

Other charges may be applied for the time spent finding records and for any photocopying costs incurred by the Commission in providing you with the material requested. It is very unlikely that any fees will be charged in respect of personal records, except where a large number of records are involved. Section 27 of the FOI Act provides for fees.

The following is a summary of the new fee structure in respect of non-personal requests:

There is a minimum threshold of €101 below which no search, retrieval and copying fees can be charged.  Once the charge reaches €101, full fees apply;
There is a cap on the amount of search, retrieval and copying fees that can be charged of €500;
There is a further upper limit on estimated search, retrieval and copying fees at €700 above which the TAC can refuse to process a request, unless the requester is prepared to refine the request to bring the search, retrieval and copying fees below the limit;

List of fees

·    €30 internal review fee - non personal requests

·    €10 internal review fee (medical card holders)

·    €50 appeal to the Information Commissioner

·    €10 appeal to the Information Commissioner (medical card holders)

·    €20 per hour for search and retrieval

·    €0.04 per sheet for a photocopy

The following requests or applications are exempt from a fee:

·    a request under Section 12 for a record or records containing only personal information related to the requester

·    an application under Section 9 (right of amendment of records relating to personal information)

·    an application under Section 10 (right of person to information regarding acts of public bodies affecting the person)

4. FOI Publication Scheme

The Tax Appeals Commission has prepared an FOI Publication Scheme, which makes available a range of information about the Tax Appeals Commission and its work.

5. FOI Decisions

This section provides details of requests which have been responded to by the Tax Appeals Commission under the Freedom of Information Act: FOI Disclosure Log.

6.  Access to Information on the Environment (AIE)

AIE Regulations give legal rights to those seeking to access information on the environment from public authorities.

Access to Information on the Environment

7. Items Routinely Published

The Tax Appeals Commission regularly publishes a number of documents that cover a range of information about the Commission and its work. While these are published as part of its FOI Publication scheme, a collection of these items can be accessed directly here: Information Routinely Published.