ChatGPT Enterprise

The duties an Irish business takes on when it deploys a third-party high-risk AI system. Distinct from the provider obligations carried by the AI vendor, and often overlooked when buyers assume the vendor handles all compliance.

Four-tier risk classification under the EU AI Act: unacceptable-risk (banned), high-risk (regulated), limited-risk (transparency), minimal-risk (unregulated). Determines a system's compliance burden.

Where customer personal data is stored and processed. Storing inside the EU/EEA simplifies GDPR compliance; processing in the US triggers transfer-mechanism obligations under Schrems II.

Documented assessment of whether a non-EEA jurisdiction provides essentially equivalent protection for personal data, required after Schrems II for transfers under SCCs.

Published positions from Ireland's Data Protection Commission on how AI and large language models interact with GDPR. The closest thing to an official Irish AI rulebook for SMEs.

A documented assessment under GDPR Article 35 that an Irish controller must complete before deploying an AI tool likely to result in high risk to data subjects. The DPC treats most AI deployments as triggering this obligation.

EU regulation on artificial intelligence, in force from 1 August 2024. Bans some practices, regulates 'high-risk' AI systems, and imposes transparency obligations on general-purpose AI models.

The GDPR provision that gives data subjects a right not to be subject to a decision based solely on automated processing, including profiling, that produces legal or similarly significant effects. Constrains how Irish employers and lenders can use AI to make decisions.

The 2020 Court of Justice ruling that struck down Privacy Shield and forced Irish controllers to assess US surveillance risk before sending personal data to US-hosted AI tools, even with Standard Contractual Clauses in place.

Pre-approved contractual templates issued by the European Commission for transferring personal data outside the EEA. The default fallback when no adequacy decision applies.

Effective 10% corporation tax rate (raised from 6.25% under Finance Act 2022) on profits from qualifying intellectual property developed through R&D activity in Ireland.

30% refundable tax credit on qualifying research and development expenditure, claimed via the company's annual corporation tax return.

Subsidised, industry-led training delivered through sector and regional learning networks - employers typically pay 30-50% of the commercial cost.

Fast-track Enterprise Ireland R&D grant of up to EUR150,000 (50% of costs) for projects completing within 12 months.