diff --git a/blocks/comments/classes/privacy/provider.php b/blocks/comments/classes/privacy/provider.php
new file mode 100644
index 00000000000..2f350316f96
--- /dev/null
+++ b/blocks/comments/classes/privacy/provider.php
@@ -0,0 +1,115 @@
+<?php
+// This file is part of Moodle - http://moodle.org/
+//
+// Moodle is free software: you can redistribute it and/or modify
+// it under the terms of the GNU General Public License as published by
+// the Free Software Foundation, either version 3 of the License, or
+// (at your option) any later version.
+//
+// Moodle is distributed in the hope that it will be useful,
+// but WITHOUT ANY WARRANTY; without even the implied warranty of
+// MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+// GNU General Public License for more details.
+//
+// You should have received a copy of the GNU General Public License
+// along with Moodle.  If not, see <http://www.gnu.org/licenses/>.
+
+/**
+ * Privacy Subsystem implementation for block_comments.
+ *
+ * @package    block_comments
+ * @category   privacy
+ * @copyright  2018 Shamim Rezaie <shamim@moodle.com>
+ * @license    http://www.gnu.org/copyleft/gpl.html GNU GPL v3 or later
+ */
+
+namespace block_comments\privacy;
+
+defined('MOODLE_INTERNAL') || die();
+
+use core_privacy\local\metadata\collection;
+use core_privacy\local\request\approved_contextlist;
+use core_privacy\local\request\contextlist;
+
+/**
+ * Privacy Subsystem implementation for block_comments.
+ *
+ * @copyright  2018 Shamim Rezaie <shamim@moodle.com>
+ * @license    http://www.gnu.org/copyleft/gpl.html GNU GPL v3 or later
+ */
+class provider implements
+        // The block_comments block stores user provided data.
+        \core_privacy\local\metadata\provider,
+
+        // The block_comments block provides data directly to core.
+        \core_privacy\local\request\plugin\provider {
+
+    /**
+     * Returns meta data about this system.
+     *
+     * @param collection $collection
+     * @return $this|collection
+     */
+    public static function get_metadata(collection $collection) {
+        return $collection->add_subsystem_link('core_comment', [], 'privacy:metadata:core_comment');
+    }
+
+    /**
+     * Get the list of contexts that contain user information for the specified user.
+     *
+     * @param int $userid
+     * @return contextlist
+     */
+    public static function get_contexts_for_userid($userid) {
+        $contextlist = new contextlist();
+
+        $sql = "SELECT contextid
+                  FROM {comments}
+                 WHERE component = :component
+                   AND userid = :userid";
+        $params = [
+            'component' => 'block_comments',
+            'userid' => $userid
+        ];
+
+        $contextlist->add_from_sql($sql, $params);
+
+        return $contextlist;
+    }
+
+    /**
+     * Export all user data for the specified user, in the specified contexts.
+     *
+     * @param approved_contextlist $contextlist
+     */
+    public static function export_user_data(approved_contextlist $contextlist) {
+        $contexts = $contextlist->get_contexts();
+        foreach ($contexts as $context) {
+            \core_comment\privacy\provider::export_comments(
+                    $context,
+                    'block_comments',
+                    'page_comments',
+                    0,
+                    []
+            );
+        }
+    }
+
+    /**
+     * Delete all data for all users in the specified context.
+     *
+     * @param \context $context
+     */
+    public static function delete_data_for_all_users_in_context(\context $context) {
+        \core_comment\privacy\provider::delete_comments_for_all_users($context, 'block_comments');
+    }
+
+    /**
+     * Delete all user data for the specified user, in the specified contexts.
+     *
+     * @param approved_contextlist $contextlist
+     */
+    public static function delete_data_for_user(approved_contextlist $contextlist) {
+        \core_comment\privacy\provider::delete_comments_for_user($contextlist, 'block_comments');
+    }
+}
diff --git a/blocks/comments/lang/en/block_comments.php b/blocks/comments/lang/en/block_comments.php
index f64e5f68c31..116f10e0f8b 100644
--- a/blocks/comments/lang/en/block_comments.php
+++ b/blocks/comments/lang/en/block_comments.php
@@ -26,3 +26,4 @@
 $string['comments:myaddinstance'] = 'Add a new comments block to Dashboard';
 $string['comments:addinstance'] = 'Add a new comments block';
 $string['pluginname'] = 'Comments';
+$string['privacy:metadata:core_comment'] = 'A record of comments added.';
diff --git a/blocks/comments/tests/privacy_provider_test.php b/blocks/comments/tests/privacy_provider_test.php
new file mode 100644
index 00000000000..9cc028bfa14
--- /dev/null
+++ b/blocks/comments/tests/privacy_provider_test.php
@@ -0,0 +1,468 @@
+<?php
+// This file is part of Moodle - http://moodle.org/
+//
+// Moodle is free software: you can redistribute it and/or modify
+// it under the terms of the GNU General Public License as published by
+// the Free Software Foundation, either version 3 of the License, or
+// (at your option) any later version.
+//
+// Moodle is distributed in the hope that it will be useful,
+// but WITHOUT ANY WARRANTY; without even the implied warranty of
+// MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+// GNU General Public License for more details.
+//
+// You should have received a copy of the GNU General Public License
+// along with Moodle.  If not, see <http://www.gnu.org/licenses/>.
+
+/**
+ * Privacy provider tests.
+ *
+ * @package    block_comments
+ * @copyright  2018 Shamim Rezaie <shamim@moodle.com>
+ * @license    http://www.gnu.org/copyleft/gpl.html GNU GPL v3 or later
+ */
+
+use core_privacy\local\metadata\collection;
+use block_comments\privacy\provider;
+
+defined('MOODLE_INTERNAL') || die();
+
+/**
+ * Class block_comments_privacy_provider_testcase.
+ *
+ * @copyright  2018 Shamim Rezaie <shamim@moodle.com>
+ * @license    http://www.gnu.org/copyleft/gpl.html GNU GPL v3 or later
+ */
+class block_comments_privacy_provider_testcase extends \core_privacy\tests\provider_testcase {
+
+    /** @var stdClass A student who is only enrolled in course1. */
+    protected $student1;
+
+    /** @var stdClass A student who is only enrolled in course2. */
+    protected $student2;
+
+    /** @var stdClass A student who is enrolled in both course1 and course2. */
+    protected $student12;
+
+    /** @var stdClass A test course. */
+    protected $course1;
+
+    /** @var stdClass A test course. */
+    protected $course2;
+
+    protected function setUp() {
+        global $DB;
+
+        $this->resetAfterTest();
+        $this->setAdminUser();
+
+        // Create courses.
+        $generator = $this->getDataGenerator();
+        $this->course1 = $generator->create_course();
+        $this->course2 = $generator->create_course();
+
+        // Create and enrol students.
+        $this->student1 = $generator->create_user();
+        $this->student2 = $generator->create_user();
+        $this->student12 = $generator->create_user();
+
+        $studentrole = $DB->get_record('role', ['shortname' => 'student']);
+        $generator->enrol_user($this->student1->id,  $this->course1->id, $studentrole->id);
+        $generator->enrol_user($this->student2->id,  $this->course2->id, $studentrole->id);
+        $generator->enrol_user($this->student12->id,  $this->course1->id, $studentrole->id);
+        $generator->enrol_user($this->student12->id,  $this->course2->id, $studentrole->id);
+
+        // Comment block on course pages.
+        $block = $this->add_comments_block_in_context(context_course::instance($this->course1->id));
+        $block = $this->add_comments_block_in_context(context_course::instance($this->course2->id));
+    }
+
+    /**
+     * Posts a comment on a given context.
+     *
+     * @param string $text The comment's text.
+     * @param context $context The context on which we want to put the comment.
+     */
+    protected function add_comment($text, context $context) {
+        $args = new stdClass;
+        $args->context = $context;
+        $args->area = 'page_comments';
+        $args->itemid = 0;
+        $args->component = 'block_comments';
+        $args->linktext = get_string('showcomments');
+        $args->notoggle = true;
+        $args->autostart = true;
+        $args->displaycancel = false;
+        $comment = new comment($args);
+
+        $comment->add($text);
+    }
+
+    /**
+     * Creates a comments block on a context.
+     *
+     * @param context $context The context on which we want to put the block.
+     * @return block_base The created block instance.
+     * @throws coding_exception
+     */
+    protected function add_comments_block_in_context(context $context) {
+        global $DB;
+
+        $course = null;
+
+        $page = new \moodle_page();
+        $page->set_context($context);
+
+        switch ($context->contextlevel) {
+            case CONTEXT_SYSTEM:
+                $page->set_pagelayout('frontpage');
+                $page->set_pagetype('site-index');
+                break;
+            case CONTEXT_COURSE:
+                $page->set_pagelayout('standard');
+                $page->set_pagetype('course-view');
+                $course = $DB->get_record('course', ['id' => $context->instanceid]);
+                $page->set_course($course);
+                break;
+            case CONTEXT_MODULE:
+                $page->set_pagelayout('standard');
+                $mod = $DB->get_field_sql("SELECT m.name
+                                             FROM {modules} m
+                                             JOIN {course_modules} cm on cm.module = m.id
+                                            WHERE cm.id = ?", [$context->instanceid]);
+                $page->set_pagetype("mod-$mod-view");
+                break;
+            case CONTEXT_USER:
+                $page->set_pagelayout('mydashboard');
+                $page->set_pagetype('my-index');
+                break;
+            default:
+                throw new coding_exception('Unsupported context for test');
+        }
+
+        $page->blocks->load_blocks();
+
+        $page->blocks->add_block_at_end_of_default_region('comments');
+
+        // We need to use another page object as load_blocks() only loads the blocks once.
+        $page2 = new \moodle_page();
+        $page2->set_context($page->context);
+        $page2->set_pagelayout($page->pagelayout);
+        $page2->set_pagetype($page->pagetype);
+        if ($course) {
+            $page2->set_course($course);
+        }
+
+        $page->blocks->load_blocks();
+        $page2->blocks->load_blocks();
+        $blocks = $page2->blocks->get_blocks_for_region($page2->blocks->get_default_region());
+        $block = end($blocks);
+
+        $block = block_instance('comments', $block->instance);
+
+        return $block;
+    }
+
+    /**
+     * Test for provider::get_metadata().
+     */
+    public function test_get_metadata() {
+        $collection = new collection('block_comments');
+        $newcollection = provider::get_metadata($collection);
+        $itemcollection = $newcollection->get_collection();
+        $this->assertCount(1, $itemcollection);
+
+        $link = reset($itemcollection);
+
+        $this->assertEquals('core_comment', $link->get_name());
+        $this->assertEmpty($link->get_privacy_fields());
+        $this->assertEquals('privacy:metadata:core_comment', $link->get_summary());
+    }
+
+    /**
+     * Test for provider::get_contexts_for_userid() when user had not posted any comments..
+     */
+    public function test_get_contexts_for_userid_no_comment() {
+        $this->setUser($this->student1);
+        $coursecontext1 = context_course::instance($this->course1->id);
+        $this->add_comment('New comment', $coursecontext1);
+
+        $this->setUser($this->student2);
+        $contextlist = provider::get_contexts_for_userid($this->student2->id);
+        $this->assertCount(0, $contextlist);
+    }
+
+    /**
+     * Test for provider::get_contexts_for_userid().
+     */
+    public function test_get_contexts_for_userid() {
+        $coursecontext1 = context_course::instance($this->course1->id);
+        $coursecontext2 = context_course::instance($this->course2->id);
+
+        $this->setUser($this->student12);
+        $this->add_comment('New comment', $coursecontext1);
+        $this->add_comment('New comment', $coursecontext1);
+        $this->add_comment('New comment', $coursecontext2);
+
+        $contextlist = provider::get_contexts_for_userid($this->student12->id);
+        $this->assertCount(2, $contextlist);
+
+        $contextids = $contextlist->get_contextids();
+        $this->assertEquals([$coursecontext1->id, $coursecontext2->id], $contextids, '', 0.0, 10, true);
+    }
+
+    /**
+     * Test for provider::export_user_data() when the user has not posted any comments.
+     */
+    public function test_export_for_context_no_comment() {
+        $coursecontext1 = context_course::instance($this->course1->id);
+        $coursecontext2 = context_course::instance($this->course2->id);
+
+        $this->setUser($this->student1);
+        $this->add_comment('New comment', $coursecontext1);
+
+        $this->setUser($this->student2);
+
+        $this->setUser($this->student2);
+        $this->export_context_data_for_user($this->student2->id, $coursecontext2, 'block_comments');
+        $writer = \core_privacy\local\request\writer::with_context($coursecontext2);
+        $this->assertFalse($writer->has_any_data());
+
+    }
+
+    /**
+     * Test for provider::export_user_data().
+     */
+    public function test_export_for_context() {
+        $coursecontext1 = context_course::instance($this->course1->id);
+        $coursecontext2 = context_course::instance($this->course2->id);
+
+        $this->setUser($this->student12);
+        $this->add_comment('New comment', $coursecontext1);
+        $this->add_comment('New comment', $coursecontext1);
+        $this->add_comment('New comment', $coursecontext2);
+
+        // Export all of the data for the context.
+        $this->export_context_data_for_user($this->student12->id, $coursecontext1, 'block_comments');
+        $writer = \core_privacy\local\request\writer::with_context($coursecontext1);
+        $this->assertTrue($writer->has_any_data());
+    }
+
+    /**
+     * Test for provider::delete_data_for_all_users_in_context().
+     */
+    public function test_delete_data_for_all_users_in_context() {
+        global $DB;
+
+        $coursecontext1 = context_course::instance($this->course1->id);
+        $coursecontext2 = context_course::instance($this->course2->id);
+
+        $this->setUser($this->student1);
+        $this->add_comment('New comment', $coursecontext1);
+
+        $this->setUser($this->student2);
+        $this->add_comment('New comment', $coursecontext2);
+
+        $this->setUser($this->student12);
+        $this->add_comment('New comment', $coursecontext1);
+        $this->add_comment('New comment', $coursecontext1);
+        $this->add_comment('New comment', $coursecontext2);
+
+        // Before deletion, we should have 3 comments in $coursecontext1 and 2 comments in $coursecontext2.
+        $this->assertEquals(
+                3,
+                $DB->count_records('comments', ['component' => 'block_comments', 'contextid' => $coursecontext1->id])
+        );
+        $this->assertEquals(
+                2,
+                $DB->count_records('comments', ['component' => 'block_comments', 'contextid' => $coursecontext2->id])
+        );
+
+        // Delete data based on context.
+        provider::delete_data_for_all_users_in_context($coursecontext1);
+
+        // After deletion, the comments for $coursecontext1 should have been deleted.
+        $this->assertEquals(
+                0,
+                $DB->count_records('comments', ['component' => 'block_comments', 'contextid' => $coursecontext1->id])
+        );
+        $this->assertEquals(
+                2,
+                $DB->count_records('comments', ['component' => 'block_comments', 'contextid' => $coursecontext2->id])
+        );
+    }
+
+    /**
+     * Test for provider::delete_data_for_all_users_in_context() when there are also comments from other plugins.
+     */
+    public function test_delete_data_for_all_users_in_context_with_comments_from_other_plugins() {
+        global $DB;
+
+        $assigngenerator = $this->getDataGenerator()->get_plugin_generator('mod_assign');
+        $instance = $assigngenerator->create_instance(['course' => $this->course1]);
+        $cm = get_coursemodule_from_instance('assign', $instance->id);
+        $assigncontext = \context_module::instance($cm->id);
+        $assign = new \assign($assigncontext, $cm, $this->course1);
+
+        // Add a comments block in the assignment page.
+        $this->add_comments_block_in_context($assigncontext);
+
+        $submission = $assign->get_user_submission($this->student1->id, true);
+
+        $options = new stdClass();
+        $options->area = 'submission_comments';
+        $options->course = $assign->get_course();
+        $options->context = $assigncontext;
+        $options->itemid = $submission->id;
+        $options->component = 'assignsubmission_comments';
+        $options->showcount = true;
+        $options->displaycancel = true;
+
+        $comment = new comment($options);
+        $comment->set_post_permission(true);
+
+        $this->setUser($this->student1);
+        $comment->add('Comment from student 1');
+
+        $this->add_comment('New comment', $assigncontext);
+
+        $this->setUser($this->student2);
+        $this->add_comment('New comment', $assigncontext);
+
+        // Before deletion, we should have 3 comments in $assigncontext.
+        // One comment is for the assignment submission and 2 are for the comments block.
+        $this->assertEquals(
+                3,
+                $DB->count_records('comments', ['contextid' => $assigncontext->id])
+        );
+        $this->assertEquals(
+                2,
+                $DB->count_records('comments', ['component' => 'block_comments', 'contextid' => $assigncontext->id])
+        );
+
+        provider::delete_data_for_all_users_in_context($assigncontext);
+
+        // After deletion, the comments for $assigncontext in the comment block should have been deleted,
+        // but the assignment submission comment should be left.
+        $this->assertEquals(
+                1,
+                $DB->count_records('comments', ['contextid' => $assigncontext->id])
+        );
+        $this->assertEquals(
+                0,
+                $DB->count_records('comments', ['component' => 'block_comments', 'contextid' => $assigncontext->id])
+        );
+    }
+
+    /**
+     * Test for provider::delete_data_for_user().
+     */
+    public function test_delete_data_for_user() {
+        global $DB;
+
+        $coursecontext1 = context_course::instance($this->course1->id);
+        $coursecontext2 = context_course::instance($this->course2->id);
+
+        $this->setUser($this->student1);
+        $this->add_comment('New comment', $coursecontext1);
+
+        $this->setUser($this->student2);
+        $this->add_comment('New comment', $coursecontext2);
+
+        $this->setUser($this->student12);
+        $this->add_comment('New comment', $coursecontext1);
+        $this->add_comment('New comment', $coursecontext1);
+        $this->add_comment('New comment', $coursecontext2);
+
+        // Before deletion, we should have 3 comments in $coursecontext1 and 2 comments in $coursecontext2,
+        // and 3 comments by student12 in $coursecontext1 and $coursecontext2 combined.
+        $this->assertEquals(
+                3,
+                $DB->count_records('comments', ['component' => 'block_comments', 'contextid' => $coursecontext1->id])
+        );
+        $this->assertEquals(
+                2,
+                $DB->count_records('comments', ['component' => 'block_comments', 'contextid' => $coursecontext2->id])
+        );
+        $this->assertEquals(
+                3,
+                $DB->count_records('comments', ['component' => 'block_comments', 'userid' => $this->student12->id])
+        );
+
+        $contextlist = new \core_privacy\local\request\approved_contextlist($this->student12, 'block_comments',
+                [$coursecontext1->id, $coursecontext2->id]);
+        provider::delete_data_for_user($contextlist);
+
+        // After deletion, the comments for the student12 should have been deleted.
+        $this->assertEquals(
+                1,
+                $DB->count_records('comments', ['component' => 'block_comments', 'contextid' => $coursecontext1->id])
+        );
+        $this->assertEquals(
+                1,
+                $DB->count_records('comments', ['component' => 'block_comments', 'contextid' => $coursecontext2->id])
+        );
+        $this->assertEquals(
+                0,
+                $DB->count_records('comments', ['component' => 'block_comments', 'userid' => $this->student12->id])
+        );
+    }
+
+    /**
+     * Test for provider::delete_data_for_user() when there are also comments from other plugins.
+     */
+    public function test_delete_data_for_user_with_comments_from_other_plugins() {
+        global $DB;
+
+        $assigngenerator = $this->getDataGenerator()->get_plugin_generator('mod_assign');
+        $instance = $assigngenerator->create_instance(['course' => $this->course1]);
+        $cm = get_coursemodule_from_instance('assign', $instance->id);
+        $assigncontext = \context_module::instance($cm->id);
+        $assign = new \assign($assigncontext, $cm, $this->course1);
+
+        // Add a comments block in the assignment page.
+        $this->add_comments_block_in_context($assigncontext);
+
+        $submission = $assign->get_user_submission($this->student1->id, true);
+
+        $options = new stdClass();
+        $options->area = 'submission_comments';
+        $options->course = $assign->get_course();
+        $options->context = $assigncontext;
+        $options->itemid = $submission->id;
+        $options->component = 'assignsubmission_comments';
+        $options->showcount = true;
+        $options->displaycancel = true;
+
+        $comment = new comment($options);
+        $comment->set_post_permission(true);
+
+        $this->setUser($this->student1);
+        $comment->add('Comment from student 1');
+
+        $this->add_comment('New comment', $assigncontext);
+        $this->add_comment('New comment', $assigncontext);
+
+        // Before deletion, we should have 3 comments in $assigncontext.
+        // one comment is for the assignment submission and 2 are for the comments block.
+        $this->assertEquals(
+                3,
+                $DB->count_records('comments', ['contextid' => $assigncontext->id])
+        );
+
+        $contextlist = new \core_privacy\local\request\approved_contextlist($this->student1, 'block_comments',
+                [$assigncontext->id]);
+        provider::delete_data_for_user($contextlist);
+
+        // After deletion, the comments for the student1 in the comment block should have been deleted,
+        // but the assignment submission comment should be left.
+        $this->assertEquals(
+                1,
+                $DB->count_records('comments', ['contextid' => $assigncontext->id])
+        );
+        $this->assertEquals(
+                0,
+                $DB->count_records('comments', ['component' => 'block_comments', 'userid' => $this->student1->id])
+        );
+    }
+}