The use of toll roads and the M50 barrier-free toll require the payment of a fee to eFlow which operates the tolling system. eFlow is a registered business name of Transport Infrastructure Ireland (TII). The payment of the fee can be made in a variety of ways. If however, an individual does not pay their fee after using the toll, or makes a late payment, they will receive a toll notice.

Vehicle registration numbers are the main identifiers used by eFlow for recording and charging tolls. Vehicle registration numbers are considered personal data because the registered owner is identifiable from their vehicle registration number.

A legislative basis exists for access by the road authority to the licensing records of individuals for the purposes of toll charges (section 64A of the Roads Act, 1993 as amended by the Roads Act, 2007 (34/2007)).