Section 46 excludes certain records from the scope of the FOI Act. There is no requirement to consider harm or public interest in relation to a record within Section 46. A decision to refuse a request for a record to which section 46 applies is, however, subject to review both internally and by the Information Commissioner. The records excluded by Section 46 include:-

• With limited exceptions, a record held by the courts or a tribunal to which the Tribunals of Inquiry (Evidence) Act 1921 is applied (other than a record relating to general administration).
• A record held or created by the Attorney General or Director of Public Prosecutions or their respective Offices (other than a record relating to general administration).
• A record relating to a review or investigation carried out by the Information Commissioner.
• A record relating to an audit, inspection or examination carried out by the Comptroller and Auditor General.
• A record relating to an investigation carried out by the Ombudsman, the Ombudsman for Children and the Pensions Ombudsman.
• A record relating to the President.
• A record relating to the costing, assessment or consideration of a proposal of a political party.
• A record given to a member of the Government or a Minister of State for use by him or her or for the purposes of proceedings in either House of the Oireachtas (including a Committee of either House) including briefing provided in relation to oral and written Parliamentary Questions.
• A record relating to private papers of a member of a TD or Senator or an official document of either House of the Oireachtas that is required by the rules or standing orders of either such Houses to be treated as confidential
• A record relating to information provided in confidence to a public body in relation to the enforcement of criminal law.
  

A record that is already available whether on payment of a fee or free of charge to members of the public.