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Revenue & Data Controllers

John Ghent - 08 June 2015

From time to time Revenue may ask companies to submit to them information about your customers and/or employees.  There are many valid ways to process personal data, these are contained under Section 2(a) and Section 2(b) of the data protection acts.  For ‘regular’ personal data you must be able to select one valid reason under Section 2(a) and for sensitive personal data you must be able to select another reason under Section 2(b). With respect to revenue these are as follows

Section 2(a) 

  • Performance of a lawful function
  • Performance of a Government or Minister’s function

Section 2(b)

  • Administration of Justice/Lawful purpose/Government function

A full list of valid processing conditions can be found in Section 2(a) and Section 2(b)

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