GDPR and Cookie Compliance for Irish Websites in 2026

Most Irish websites use cookies but many are not compliant with GDPR and the ePrivacy Regulations. Given the Data Protection Commission’s increasing enforcement activity, compliance is no longer optional for Irish businesses.

Which Cookies Require Consent?

Consent is required for all cookies except those that are “strictly necessary” for the functioning of the service specifically requested by the user. Strictly necessary cookies include session ID cookies and load-balancing cookies. All other cookies — analytics, advertising, social media tracking — require prior, informed, freely given consent.

What Makes Valid Cookie Consent?

Valid consent must be: freely given (not pre-ticked boxes), specific (consent for each category of cookie), informed (users must know what they’re agreeing to), and unambiguous (an affirmative action, not passive inaction). The DPC has made clear that “legitimate interests” is not a valid basis for analytics or advertising cookies.

What Must Your Cookie Banner Say?

A compliant cookie banner must identify who is setting cookies, explain what each category does, give users a genuine choice to accept or decline, make it equally easy to decline as to accept, and include a link to your cookie policy. The DPC has issued enforcement action against cookie banners that make declining harder than accepting.

Frequently Asked Questions

Can I use Google Analytics without cookie consent in Ireland?

Google Analytics places analytics cookies that are not strictly necessary. Consent is therefore required before GA cookies are set. Google Analytics 4 offers some cookieless measurement options, but full functionality requires consent.

What is the DPC’s enforcement position on cookies in Ireland?

The DPC has conducted sweeping cookie compliance reviews and issued enforcement action against major websites. Common violations include pre-ticked consent boxes and making rejection harder than acceptance.

Do I need a cookie banner if my website does not use analytics?

If your website uses only strictly necessary cookies, you do not need a consent banner — but you should still disclose this in your privacy policy. Many websites that believe they have no analytics cookies do in fact use third-party scripts that set cookies.

This article is for informational purposes only. View our GDPR policy drafting service or speak to a solicitor.