Cookie Policy (Ireland)

A Cookie Policy in Ireland sets out the standards, responsibilities, and procedures the organisation expects everyone to follow, and takes its legal force from the Communications Regulation Act 2002.

The ePrivacy Regulations 2011 are Ireland's primary legislation governing the use of cookies and similar technologies. Regulation 5(3) of S.I. No. 336 of 2011 requires website operators to obtain informed consent from users before storing cookies or accessing information stored on users' devices, except for cookies that are strictly necessary for a service explicitly requested by the user. GDPR-standard consent is required following the Planet49 judgment of the Court of Justice of the EU (Case C-673/17, 2019), meaning that a clear affirmative action by the user is required — passive browsing or pre-ticked boxes do not constitute valid consent.

The Data Protection Commission (DPC) is Ireland's supervisory authority for both the ePrivacy Regulations 2011 and GDPR. The DPC has published detailed Cookie Guidance (updated in 2020) setting out the requirements for valid cookie consent and the information that must be disclosed in a cookie policy. The DPC has carried out enforcement sweeps of Irish websites and has issued enforcement notices to organisations whose cookie practices do not comply with the ePrivacy Regulations and GDPR. The DPC's Cookie Guidance aligns with the European Data Protection Board (EDPB) Guidelines 05/2020 on consent and Guidelines on the use of cookies.

Cookies fall into several categories: strictly necessary cookies (technically essential for the service); functional or preference cookies (remember user preferences); analytics and performance cookies (measure site usage); marketing and advertising cookies (track users for targeted advertising); and social media cookies (set by social media platforms whose content is embedded on the site). Cookies that collect personal data — which includes most non-essential cookies, as device identifiers, IP addresses, and browsing histories can constitute personal data — are also subject to all GDPR requirements, including the requirement for a lawful basis for processing, transparency, and data subject rights.

For organisations that use third-party cookies set by advertising networks, analytics providers, or social media platforms, data processor agreements under GDPR Article 28 must be in place, and any international transfers of cookie data to third countries (including the United States) must comply with GDPR Chapter V.

A thorough, accurate, and user-friendly Cookie Policy — combined with a technically compliant cookie consent management platform (CMP) — is essential for Irish organisations that operate websites and wish to demonstrate compliance with the ePrivacy Regulations 2011 and GDPR to the DPC and to their users. The DPC reported conducting 146 ePrivacy investigations and 8 criminal prosecutions in 2024, demonstrating active enforcement. Importantly, breaches of the ePrivacy Regulations 2011 themselves attract criminal prosecution under the Communications Regulation Act 2002 rather than GDPR administrative fines — however, where the same conduct also involves unlawful processing of personal data under GDPR (which is common with non-consensual tracking cookies), the DPC can impose substantial GDPR fines separately.

Ireland occupies a uniquely important position in EU data protection enforcement because many of the world's largest technology companies — including Google (Alphabet), Meta, Apple, Microsoft, LinkedIn, and Twitter/X — have established their European headquarters in Dublin, making the Data Protection Commission (DPC) the lead supervisory authority for GDPR purposes for those organisations under the one-stop-shop mechanism in GDPR Article 60. Landmark DPC enforcement decisions in cases involving Meta, TikTok, and other major platforms have attracted global attention and have shaped the practical interpretation of GDPR consent and data transfer requirements across the EU.

The European Data Protection Board (EDPB), the EU body that confirms consistent application of GDPR across all EU supervisory authorities, has published Guidelines 05/2020 on consent, Guidelines 2/2019 on processing under Article 6(1)(b), and Guidelines on cookies and tracking technologies, all of which are directly binding on the DPC's enforcement approach. Irish website operators who wish to demonstrate compliance with the ePrivacy Regulations 2011 and GDPR should consult both the DPC's own Cookie Guidance and the EDPB guidelines to confirm their cookie policy and consent management platform meet the current regulatory standard. Failure to maintain a compliant cookie policy is a recurring finding in DPC audit reports and in CCPC marketplace investigations.

An Irish Cookie Policy is needed by any person or organisation that operates a website accessible to users in Ireland and uses cookies or similar tracking technologies (including web beacons, pixels, local storage, and browser fingerprinting). Under the ePrivacy Regulations 2011 and GDPR, there is no minimum size threshold — a small business website that uses Google Analytics cookies is as much subject to the ePrivacy Regulations as a large e-commerce platform.

You need a Cookie Policy if your website: uses any non-essential cookies, including analytics cookies (Google Analytics, Matomo), advertising cookies (Google Ads, Facebook Pixel, DoubleClick), social media tracking cookies (Facebook, LinkedIn, Twitter share buttons), or personalisation cookies that remember user preferences beyond what is strictly necessary; embeds third-party content such as YouTube videos, Google Maps, social media feeds, or live chat widgets, all of which typically set third-party cookies on the user's device; operates an e-commerce platform that uses persistent session cookies, shopping cart cookies, or payment tracking pixels; uses a content delivery network (CDN) or performance monitoring service that sets cookies; or collects any personal data through the website that is linked to cookies — for example, linking analytics data to user accounts or email addresses.

The DPC has been clear that the obligation to have a cookie policy applies regardless of whether the website operator is based in Ireland. If a website is accessible to users in Ireland (and the EU) and uses cookies that collect personal data, the ePrivacy Regulations 2011 and GDPR apply. Non-EU organisations that target Irish users are subject to GDPR under its territorial scope provisions in Article 3.

For organisations that run online advertising campaigns — using Google Ads, Facebook Ads, programmatic display advertising, or retargeting campaigns — a compliant cookie policy and consent management platform are prerequisites. Advertising platforms require evidence of GDPR-compliant consent before allowing personalised advertising to EU users, and failure to have a compliant consent mechanism may result in the advertising account being restricted.

Organisations should review and update their cookie policy whenever: new cookies are introduced or existing cookies are modified; a new analytics, advertising, or third-party service is integrated; the DPC or EDPB publish new guidance on cookie compliance; or a material change in cookie practices occurs (for example, switching from a Google Universal Analytics implementation to Google Analytics 4, which has different data retention and processing characteristics). Solicitors and data protection consultants advising Irish businesses routinely include a cookie policy review as part of their annual GDPR compliance audits.

Under the Companies Act 2014, the Companies Registration Office (CRO) maintains the register of Irish companies. Section 343 of the Companies Act 2014 sets annual confirmation obligations. The Competition and Consumer Protection Commission (CCPC) enforces the Consumer Rights Act 2022. The Central Bank of Ireland regulates financial services under the Central Bank Act 1971. The High Court of Ireland has jurisdiction under Section 212 of the Companies Act 2014.

A thorough Irish Cookie Policy should contain several essential provisions to satisfy the ePrivacy Regulations 2011 and GDPR transparency requirements, and to provide users with the clear and thorough information to which they are entitled.

The introduction clause explains what cookies are (small text files stored on a device that allow websites to recognise the device on subsequent visits), why the website uses them, and directs users to the consent management platform (the cookie banner or settings panel) where they can manage their preferences.

The categories of cookies clause is the substantive core of the policy. It must identify and describe each category of cookie used on the site: strictly necessary cookies (technically essential for the service, exempt from consent); functional cookies (preference and settings cookies requiring consent); analytics cookies (measuring traffic and user behaviour, requiring consent); advertising and targeting cookies (used for personalised advertising and retargeting, requiring consent); and social media cookies (set by embedded social media content or share buttons, requiring consent).

The cookie details table provides granular information about each specific cookie (or family of cookies). For each cookie, the policy should disclose: the exact cookie name (for example, _ga, _gid, _fbp, PHPSESSID); the provider (first-party or third-party, with the third party identified by name); the purpose; the data collected or accessed; the duration or expiry (session or persistent, with the specific period); and whether consent is required. This level of detail is expected by the DPC.

The third-party cookies clause identifies the third parties whose cookies are set on the website (for example, Google LLC, Meta Platforms Ireland Limited, LinkedIn Ireland Unlimited Company) and provides links to those parties' own cookie and privacy policies. The clause should confirm that data processing agreements under GDPR Article 28 are in place with each processor, and address the international data transfer mechanisms in place where third-party providers are based outside the EEA.

The consent and preferences clause explains how users can provide, withdraw, or modify their consent — directing them to the website's consent management platform (CMP). The clause must confirm that withdrawing consent is as easy as giving it, and that withdrawing consent will not affect the lawfulness of processing carried out before withdrawal. It should also confirm that strictly necessary cookies cannot be disabled through the CMP, as they are technically essential for the website to function.

The browser controls clause informs users of their ability to control cookies through their browser settings — including blocking all cookies, deleting existing cookies, or setting their browser to accept only certain cookies — and provides links to the relevant browser help pages for major browsers (Google Chrome, Mozilla Firefox, Apple Safari, Microsoft Edge).

The policy updates clause confirms that the cookie policy may be updated from time to time to reflect changes in the cookies used or applicable legal requirements, and explains how users will be notified of material changes.

The contact details clause provides the name, address, and contact details of the data controller (the website operator) and the Data Protection Officer (if one has been appointed under GDPR Article 37), and directs users to the DPC (at dataprotection.ie) if they wish to make a complaint about the processing of their personal data. The forms-legal.com Cookie Policy (Ireland) template covers the mandatory elements under Companies Act 2014.