GDPR and the DPC, for Irish businesses

Cookies

Does your website track visitors before they say yes? How to check it yourself

The consent rule decides what a site may do before a visitor says yes, and after they say no. An Incognito window and Chrome's developer tools show what your site does in both moments.

By Oscar CobbeCurrent as at 18 minute read31 sources

What the consent rule covers

In Ireland the consent rule for websites is Regulation 5(3) of the ePrivacy Regulations (S.I. No. 336 of 2011). It says nobody may use a network such as the internet to store information on a person's device, or to read information already stored there, unless two things are true. The person has given consent, and they have been given clear and comprehensive information, including what the storing or reading is for.

Two things follow. First, the rule is about storing and reading, so it reaches beyond cookies. Guidance from the Data Protection Commission (DPC) names, in its own words, local storage objects or flash cookies, software development kits, pixel trackers, like buttons and social sharing tools, and device fingerprinting. It says the law applies to any storage of information on a user's device. Second, the rule covers information that is not personal data as well as information that is. The DPC's guidance takes that from the Planet49 judgment of the Court of Justice.

The consent has to meet the GDPR's standard. It must be a freely given, specific, informed and unambiguous sign of what the visitor wants, given by a statement or by a clear affirmative action. The DPC spells out what that means in practice. A cookie that does not meet one of the two exemptions must not be set or deployed on a visitor's device until you have their consent. The test is therefore what your site does before a visitor says yes, and after they say no.

What may run before the answer

Two kinds of storing or reading need no consent (Regulation 5(5)). The first is done only to send a communication over the network. The second is strictly necessary to provide a service the visitor has explicitly asked for.

The DPC's example of the first is a load-balancing cookie that spreads traffic across servers. Its examples of the second are a session cookie that keeps track of a shopping basket and a cookie that records a visitor's language or country. Among the cookies that do need consent it lists advertising cookies, analytics cookies, and chat window cookies set before the visitor asks to chat.

The label your banner gives a cookie does not change whether it needs consent. The DPC's guidance says a cookie that meets neither exemption needs consent regardless of how you choose to categorise it. Its 2019 sweep, a review of websites in several sectors, found sites labelling cookies necessary or strictly necessary even though the purpose they gave for the cookie met neither exemption.

One line in the guidance is worth knowing. The DPC says analytics cookies need consent, and adds that first-party analytics cookies are unlikely to be a priority for enforcement action. That is a statement about where the DPC spends its effort. It is not an exemption.

The guidance sets that remark beside the Article 29 Working Party's view of first-party analytics cookies. In that view they are not likely to create a privacy risk when three things hold. They are strictly limited to first-party aggregated statistical purposes. The site already gives clear information about them in its privacy policy. And there are safeguards, including a user-friendly way to opt out. Against that the guidance sets third-party analytics, carried out by someone other than the business responsible for the site (its controller) and sometimes for their own purposes. A cookie set on your own domain is only one part of that description. The other part is who carries out the analytics, and for whose purposes.

What the DPC asks of the banner

The DPC published its guidance note in April 2020. On 15 October 2026 its cookie guidance page still links to that note. Its guidance on banners is specific, and you can check each point on your own site. The penalties, and asking again after six months, are covered in the guide to cookie banners in Ireland.

  1. 1No implied consent. A banner may not tell visitors that carrying on using the site, by clicking, using or scrolling, will be taken as consent. A banner that disappears when the visitor scrolls is not compliant.
  2. 2No pre-ticked boxes. Pre-checked boxes, sliders or other tools set to on by default are not permitted.
  3. 3No banner that can only accept. A banner whose only buttons read ok, got it! or I understand, with no option to reject or to get more information, is not acceptable.
  4. 4Equal prominence. If a banner has an accept button, it must give equal prominence to an option to reject cookies, or to an option to manage them by type and purpose on a further layer.
  5. 5No bundling. Consent for cookies must not be tied to consent for other purposes or to your terms and conditions.
  6. 6Withdrawing as easy as giving. The GDPR says withdrawing consent must be as easy as giving it (Article 7(3)). The DPC suggests a tool on the site, such as a radio button, that lets visitors change their choice at any time.
  7. 7Policies readable without cookies. Visitors must be able to read your cookie and privacy policies without any cookie being set, other than the exempt ones.

Check your own site in Chrome

In its 2019 sweep the DPC examined each website in a clean browser, with cookies cleared, to see whether what the site did matched what it said. The steps below run the same kind of check on your own site in Chrome. The menu names are the ones in Chrome 155.

  1. 1Close any Incognito window that is already open. Chrome's help says a new Incognito window carries on the session of one already open. That session, with the cookies and site data kept in it, ends only when every Incognito window is closed. Then open a new Incognito window: the ⋮ menu at the top right, then New Incognito window. Or press Ctrl + Shift + N on Windows, Linux and ChromeOS, or ⌘ + Shift + N on a Mac. Chrome starts a separate browsing session and does not sign you in to websites in it.
  2. 2Before typing the address, open the developer tools in that window: the ⋮ menu, then More tools, then Developer tools, or F12 or Ctrl + Shift + I on Windows and Linux, and Fn + F12 or Cmd + Option + I on a Mac. The developer tools record requests only while they are open, which is why you open them before loading the site.
  3. 3Choose the Network panel and tick Keep log, which keeps the record if the site moves from one page to another as it loads. Older versions of Chrome, and Chrome's own Network reference page, call it Preserve log.
  4. 4Type your site's address and press Enter. Then leave the page alone: no click, no scroll, nothing on the banner. The DPC's sweep found a publisher setting analytics cookies when a visitor merely scrolled down the landing page.
  5. 5In the Network panel's filter bar, open More filters and tick 3rd-party requests. What is left are the requests Chrome counts as going to another site. Chrome treats a subdomain of your own domain, such as shop.yourbusiness.ie, as the same site, so this filter hides requests to it. If your site uses one, read the full list as well. Right-click any column heading to add the Domain column, and read down it.
  6. 6Open the Application panel, then Storage, then Cookies, and select your site's address. That is the list of cookies stored for your site so far. Expand Local storage in the same Storage list and select the address there too, because the rule covers storage of any kind.
  7. 7Then test the refusal. Close every Incognito window, which ends the session and removes its cookies and site data. Open a fresh one, open the developer tools as before, load the site and refuse everything on the banner. Clear the Network list with its Clear network log button, open a second page of the site, and read both lists again. The second page matters because the DPC's sweep found a consent tool that ignored unticked boxes once the visitor went on browsing. The Cookies list shows everything stored so far, which can include cookies set before you refused. Compare its names with the first run.
What you seeWhat it is
A cookie called _ga, or one starting _ga_Google Analytics. Google says _ga is used to distinguish users and lasts two years by default.
A cookie called _fbpThe Meta Pixel, Meta's advertising code. Where it uses first-party cookies, it saves a unique identifier to this cookie on your own domain if one is not already there. A missing _fbp does not show the Meta Pixel is absent, so look for the requests below as well.
A cookie whose name starts _gcl_, or a local storage entry called _gcl_lsGoogle's conversion linker, which stores ad click information for Google Ads.
Requests to connect.facebook.net or www.facebook.com/trThe Meta Pixel: its code is fetched from connect.facebook.net, and its base code points at www.facebook.com/tr.
Requests to a host ending in google-analytics.comGoogle Analytics, on Google's own list of the hosts its tags contact. The same list gives addresses ending google.com for Analytics as well, so an Analytics request can also appear under a google.com address.
Requests to www.googleadservices.com or googleads.g.doubleclick.netGoogle Ads conversion and remarketing tags, on the same list.
Requests to www.googletagmanager.comGoogle's tags being loaded. It shows the tags are on the page; the cookie list shows what they stored.

Two things this check can get wrong

First, Chrome's Incognito mode blocks third-party cookies by default. A cookie another company would set on its own domain may be missing from the Cookies list, but the request to that company still shows in the Network panel. Chrome's help says third-party cookies can be allowed temporarily for a single site. Second, a request to an analytics host before anybody answers does not on its own mean a cookie was set. Google's consent mode has a form Google calls advanced. In it, the tags load when the page opens, and while consent is denied they send measurements without cookies, in Google's words. The Cookies list shows whether a cookie was set. Whether a request that stores nothing still needs consent is the unsettled question covered below.

What sets or reads data before the visitor answers

What sets or reads something before a visitor answers falls into a handful of categories, and the DPC's guidance and its 2019 sweep name each of them.

None of it has to have been added on purpose. The sweep could not tell whether some site owners (controllers) knew about the tracking on their own websites, particularly small ones that had left the building and running of the site to someone else. The DPC's position is that if a business uses these technologies on its own website, it is the business's job to know what they are for and how they work.

  1. 1An advertising pixel that sets or reads an identifier. The Meta Pixel is one whose own documentation says what it does: where it uses first-party cookies, it saves a unique identifier to the _fbp cookie on your domain. The sweep found sites carrying Facebook's pixel that had left it out when the DPC asked what they set. The DPC used Facebook Pixel Helper, Facebook's own Chrome extension for developers, to see a Facebook pixel at work on several of the sites.
  2. 2Analytics cookies. Asked whether analytics cookies require consent, the DPC's guidance answers yes. Every site in the sweep deployed them, and Google Analytics cookies were the ones used most.
  3. 3Embedded video and social buttons. The DPC's guidance names like buttons, plugins and widgets among the third-party assets a site deploys. The sweep found a public authority's site setting a YouTube cookie, without consent, that placed a unique identifier on a mobile device. It also found that 34 of the 38 sites carried third-party plugins, mainly from Facebook, Twitter, Instagram and LinkedIn.
  4. 4Chat windows. The DPC's guidance says cookies used to deliver a chat function must not be deployed until the person explicitly asks to use it, and the sweep found chat cookies set before anybody had asked.
  5. 5Payment providers. Among the cookies set as soon as visitors landed, the sweep found third-party cookies from payment providers. On one site, a payment-related third-party cookie with a 10-year lifespan was set without consent, before anything had been added to the basket.

What the DPC's sweep found, and what FourWinds measured

Between August and December 2019 the DPC examined websites in media and publishing, retail, restaurants and food ordering, insurance, sport and leisure and the public sector. It chose popular sites run by some of the best-known organisations in those sectors, and added some that had drawn complaints. It put questions to 40 organisations responsible for the sites (the controllers), and 38 replied.

Two of the 38 were rated green, meaning substantially compliant. One more was borderline green to amber, twenty were amber, three were borderline amber to red and twelve were red. About two thirds relied on implied consent, and ten used pre-checked boxes. On every site but one, cookies were set as soon as the visitor landed, and in many cases no exemption covered them.

The report is dated 6 April 2020. The guidance published with it gave organisations six months to comply, and the DPC's 2020 annual report records what followed: letters to 20 organisations about their websites in November and December 2020, and enforcement notices served on seven of them on 21 December 2020.

FourWinds measured 103 websites on 2 October 2026, all from its own outreach list of Irish small businesses, a list made up mostly of salons and health practices. Of those, 30% set tracking cookies with no consent tool detected, and 41% had no privacy link on the homepage. The list is not a random sample of Irish businesses.

Has anybody in Ireland been fined for it

We found no Irish fine for a cookie breach, and the Regulations explain why. A breach of Regulation 5 is not itself an offence. The DPC can investigate and serve an enforcement notice under Regulation 17(4). The offence is failing to comply with that notice without reasonable excuse. On summary conviction it carries a class A fine of up to €5,000.

The DPC said it directly in its 2021 annual report: it cannot impose fines for cookies, and a breach of the cookie requirements is not an offence under the Regulations. Its 2024 and 2025 annual reports do not mention cookies, and none of the decisions on its published decisions page is made under the cookie rule. The nearest is a GDPR decision of October 2024 against LinkedIn, which covered data LinkedIn received from third-party partners through what the DPC's report calls a tracking pixel.

The DPC can investigate on a complaint or on its own initiative, and complaints about cookies reach it: its 2022 annual report counts 28 that year.

France applies the same European rule, and there the regulator, the CNIL, can fine for it directly. Its simplified procedure is for cases that present no particular difficulty, for example where the case law is settled. It is done in writing, and one person decides alone: the chair of the CNIL's restricted committee, or a member the chair designates. The fine is capped at €20,000 for a business with turnover under €50 million.

The CNIL's published table of sanctions, read on 15 October 2026, lists 83 sanctions dated 2025. Of those, 21 name cookies, and 13 of the 21 went through the simplified procedure. Twelve of the 13 were about cookies alone and drew fines of €2,000 to €7,000; the thirteenth, €20,000 against an operator of sports and leisure centres, also covered data security and the information given to people. Those fined included a travel agency, a shoe retailer, a local authority and a performing arts company. That is the French regime, not the Irish one.

Where the law is not settled

One question has no settled answer in Ireland: does a measurement request that sets no cookie and reads none need consent? The answer decides how one analytics setting should be read.

Google's consent mode comes in two forms. In the form Google calls basic, its tags do not load until the visitor interacts with the banner, and no data is sent to Google before then. In the form it calls advanced, the tags load when the page opens and, while consent is denied, send measurements without cookies.

The DPC's April 2020 guidance ties the rule to the device: the Regulations apply when any information is stored on or accessed from the device. It lists pixel trackers among the technologies the law generally applies to, because they involve access to information on the device or the placing of information on it. It does not address a measurement request that stores nothing and reads nothing already stored.

The European Data Protection Board, the EU body of data protection regulators, reads the same words more widely. Its Guidelines 2/2023 cover the technical scope of Article 5(3) of the ePrivacy Directive, the EU provision that Regulation 5(3) puts into Irish law. They were adopted in final form on 7 October 2024. They say that where JavaScript code on a page tells the browser to send information from the device, that access clearly falls within Article 5(3). Information produced on the device counts as well as information stored on it. They also say that delivering a tracking pixel to a device is storage, at the very least in the browser's cache. They expressly leave aside whether an exemption then applies. The DPC sits on the Board. Under Article 68(3) of the GDPR, the Board is made up of the head of one supervisory authority from each member state and the European Data Protection Supervisor. The Board lists the DPC as Ireland's member.

On the Board's reading, a measurement request sent by code on the page is likely to be inside the rule. The question then is whether an exemption covers it. On the DPC's 2020 wording, the question is whether anything was stored on or read from the device. The Board's guidelines are guidance, not a court judgment, and the DPC has published no decision applying either reading. A setup that sends nothing until the visitor answers is outside both readings. Google's basic form is one.

A change has been proposed but not made. The European Commission's Digital Omnibus proposal of 19 November 2025 (COM(2025) 837) would move the rule for personal data on devices into the GDPR, as a new Article 88a. It would add an exemption for aggregated audience measurement carried out by a site's controller solely for its own use, and a single-click button for refusing. On 15 October 2026 the European Parliament's file shows it awaiting a committee decision. None of it applies. What can be measured today without asking is set out in what you can measure without consent.

What this does not ask of you

The rule has limits as well as duties, and the limits are worth knowing.

  1. 1A banner for exempt cookies. If the check shows only what Regulation 5(5) allows, such as a basket, a language choice or load balancing, the consent rule does not require a banner for them. A privacy notice is a separate duty under the GDPR, and the privacy notice guide sets out when it applies.
  2. 2A fine for the breach itself. A breach of the Irish cookie rule is not an offence and carries no fine. The fine, a class A fine of up to €5,000 on summary conviction, is for failing to comply with an enforcement notice without reasonable excuse. If the information read through a cookie is personal data, the GDPR applies to what is done with it afterwards. That is a separate question.
  3. 3A particular consent product. Buying a consent tool does not by itself make a site compliant. The sweep found one set up with pre-checked boxes, where unticking them still left performance and marketing cookies set. The DPC's guidance says a third-party tool must do what it claims to do.
  4. 4An expiry date in law. The DPC says the law sets no period. It treats six months as the longest you should rely on a stored consent before asking again, and says a longer period would have to be objectively justified.

What to do with what you find

Consent for cookies is one of the duties set out in GDPR for a small business in Ireland. For the website itself, do these in this order.

  1. 1Keep what you saw: both lists, before and after refusing, with the date. It is the record of what the site did on that day.
  2. 2For each cookie or local storage entry that appears before the answer, ask whether it falls within one of the two exemptions in Regulation 5(5). If it does not, it has to wait for consent. Set your consent tool or tag manager so that whatever sets it runs only after the visitor accepts. A request to another company may come with a cookie of its own that Incognito blocks, as the note under the check says. For a request that stores nothing and reads nothing, see the section above on where the law is not settled.
  3. 3Read the banner against the DPC's list above: a reject or manage option as prominent as accept, nothing pre-ticked, and a way back in to change the answer later.
  4. 4Compare what you found with what your privacy notice and cookie list say. A list that names cookies the site no longer sets, or leaves out ones it does, is a written statement that is wrong.
  5. 5Ask whoever built or runs the site what each third-party request is for, and get the answer in writing.
  6. 6Run the check again whenever a plugin, a tag or an embed is added, because each one can bring its own cookies and requests.

Sources

  1. 1.S.I. No. 336 of 2011, the ePrivacy Regulations, Regulations 5, 17 and 27 · Irish Statute Book, Office of the Attorney General
  2. 2.Guidance note on cookies and other tracking technologies, April 2020 · Data Protection Commission
  3. 3.Regulation (EU) 2016/679, the GDPR: articles 4(11), 7(3), 12(3), 33(1) and 68(3) · Official Journal of the European Union
  4. 4.Report on the use of cookies and other tracking technologies, following the 2019 sweep, dated 6 April 2020 · Data Protection Commission
  5. 5.Guidance on cookies and other tracking technologies · Data Protection Commission
  6. 6.Browse in Incognito mode · Google, Chrome Help
  7. 7.Open Chrome DevTools · Google, Chrome for Developers
  8. 8.Network features reference · Google, Chrome for Developers
  9. 9.Ensure consistent 'Keep log' UI strings, the change of 20 July 2026 that renamed Preserve log · Google, Chrome DevTools
  10. 10.Network panel request filters, including 3rd-party requests (NetworkLogView.ts) · Google, Chrome DevTools
  11. 11.View, add, edit and delete cookies · Google, Chrome for Developers
  12. 12.View and edit local storage · Google, Chrome for Developers
  13. 13.Google Analytics cookie usage on websites · Google, Analytics Help
  14. 14.The fbp and fbc parameters · Meta Platforms, Meta for Developers
  15. 15.Meta Pixel: get started, the base code · Meta Platforms, Meta for Developers
  16. 16.About the conversion linker · Google, Tag Manager Help
  17. 17.Use a Content Security Policy with Google tags · Google, Google for Developers
  18. 18.Consent mode overview: basic and advanced · Google, Google for Developers
  19. 19.Annual Report 2020, cookies investigations, page 55 · Data Protection Commission
  20. 20.Fines Act 2010, section 3, class A fine · Irish Statute Book, Office of the Attorney General
  21. 21.Annual Report 2021, cookies investigations, page 25 · Data Protection Commission
  22. 22.Annual Report 2024, including the LinkedIn decision, page 47 · Data Protection Commission
  23. 23.Annual Report 2025 · Data Protection Commission
  24. 24.Published decisions of the Data Protection Commission · Data Protection Commission
  25. 25.Annual Report 2022, complaints about cookies · Data Protection Commission
  26. 26.La procédure de sanction simplifiée · Commission nationale de l'informatique et des libertés (CNIL)
  27. 27.Les sanctions prononcées par la CNIL · Commission nationale de l'informatique et des libertés (CNIL)
  28. 28.Guidelines 2/2023 on Technical Scope of Art. 5(3) of ePrivacy Directive, version 2.0 · European Data Protection Board
  29. 29.Members of the EDPB · European Data Protection Board
  30. 30.COM(2025) 837, the Digital Omnibus proposal, proposed Article 88a of the GDPR · European Commission, via EUR-Lex
  31. 31.Procedure file 2025/0360(COD) · European Parliament, Legislative Observatory

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Try the free compliance check

A few questions about your business, and a live look from outside at your website and email settings. The look includes whether tracking cookies are set, or tracking requests sent, before a visitor chooses, and whether saying no is as easy as saying yes. Keep the result and it becomes a free compliance record. It counts down the legal deadlines for answering a person's request for their data and for reporting a breach: one month from receiving the request, 72 hours from becoming aware of the breach.

Run the free check

When the website is one question among several

The compliance assessment works out which rules apply to your business and where you stand against each. It builds your record of processing (the Article 30 record) from the systems you run, and ranks the gaps by exposure, each finding citing the article it comes from. The record then stays live in the portal, with its legal deadlines counting down.

Compliance assessment

Who wrote this

Oscar Cobbe · Founder, FourWinds Digital

Writes and maintains the legal explainers on this site, and does the compliance work behind them. Every date and article number here is checked against the legislation itself before it is published, and updated when the law changes.

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More on GDPR and the DPC, for Irish businesses

Written on 15 October 2026 and accurate as at that date. This is general information about how the rules work, not legal advice on your situation. Where you need a solicitor, we say so.