The payment of import duty that is payable under Irish tax law, following the delivery of goods, is not one that gives rise to any protection issues. It is a legitimate debt that falls due to be paid. Where it is not paid, parcel delivery services may endeavour to use debt collection agencies to collect the monies due.

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.

For further information, read our full guidance note on cookies and other tracking technologies.

No. Consent is the only lawful basis that applies to the storage of information, or access to information already stored, on the device or terminal equipment of a subscriber or user.

It is important to note that consent must be obtained regardless of whether the information stored or accessed is personal data.

The tools provided should allow you to select the cookies you want to permit in a granular way, that is, they should not force you to accept all cookies, including cookies that are used for tracking or advertising purposes.

Yes. Analytics cookies are used as a measuring tool for websites, including to provide information on the number of unique visitors and the pages they browse during their visits. Some analytics tools are ‘first party’ tools, that is, the data from them is processed only by the website operator, for its own purposes.

No. However, if you do choose to use such a service you should ensure that the tool functions exactly as it is presented. You must not use any deceptive design features in your consent management tools in order to ‘nudge’ users into making a particular choice.

Common problems include the use of third-party consent management platforms which have been arranged to include boxes or toggles pre-checked or set to the ON position to signal that the user ‘consents’ to cookies. Consent for the use of cookies is not valid if you seek to obtain it using pre-checked boxes or toggles.

Some tools in use on websites also contain settings hidden beneath toggles that are set to the OFF position, giving users an expectation that they do not have to take any further action to set their cookies preferences.

Yes. You must provide information about the types of tracking and storage in use, the functions of the cookies concerned, and the names and the duration or lifespan of cookies.

No. The law applies to the storage of any information, or access to information already stored, on a user’s device or terminal equipment. Any device, such as a PC or laptop, a mobile phone, or an internet-connected device on which information may be stored and which uses cookies or other tracking technologies can be considered “terminal equipment” for the purposes of the ePrivacy Regulations.