Revenue publishes Protected Disclosures Annual Report for 2025
On 31 March 2026, Revenue published its Protected Disclosures Annual Report for 2025. The report provides information on both internal and external protected disclosures received by Revenue in 2025. Internal protected disclosures are reports made by current, or former, Revenue staff members that relate to potential wrongdoing, occurring within Revenue. External protected disclosures are reports made by workers who are employed by a business, individual or organisation, other than Revenue, that contain information about potential wrongdoing related to tax, duty or Customs controls. Today’s publication reports a continued year-on-year increase in the number of disclosures received by Revenue through its external reporting channels regarding potential tax or duty non-compliance.
Revenue’s Director of Internal Audit, Leeann Kennedy, is a prescribed person under the Protected Disclosures Act 2014 (as amended) to receive external disclosures on matters related to tax, duty or Customs controls. Commenting on today’s publication, Ms Kennedy said:
“It has always been the case that Revenue welcomes all reports of information regarding suspected tax non-compliance or tax evasion. Revenue continues to demonstrate a clear commitment to its obligations under the Protected Disclosures Act by making it as easy as possible for workers to report information about potential tax related wrongdoing that they have encountered in a work-related context. A ‘worker’ includes employees, agency workers, contractors, trainees, volunteers, board members, shareholders and job applicants.”
“There are a number of ways workers can make a report to Revenue – via email, in writing, in person by appointment, by phone or through Revenue’s secure online reporting form. Revenue treats the information provided as strictly confidential and has specific measures in place to protect the identity of anyone who makes a report. Revenue also accepts anonymous reports.”
Commenting on the reports received in 2025 through Revenue’s external facing protected disclosures reporting channels, Ms Kennedy said:
“In 2025, Revenue received 241 protected disclosure reports, up from 171 reports received in 2024. Over a third of the protected disclosures received in 2025 were submitted via Revenue’s online protected disclosures reporting form. The design of the online form ensures reports can be made securely and fully anonymously. It makes the process of making a report as easy as possible while also maximising the information it captures to assist Revenue in assessing the matters reported.”
In relation to follow up action taken by Revenue on foot of reports received, Ms Kennedy confirmed:
“All protected disclosure reports received by Revenue are treated seriously and with utmost confidentiality. It is really important that relevant and detailed information is provided when making a report which, in turn, is risk assessed and appropriate follow-up action taken where a business or individual is suspected of non-compliance with their tax and, or duty obligations. Follow up action in this regard is undertaken in line with Code of Practice for Revenue Compliance Interventions.”
“Due to Revenue’s legal obligations as regards taxpayer confidentiality under Section 851A of the Taxes Consolidation Act 1997, it is not possible to provide details of any specific taxpayer intervention initiated in response to the receipt of a protected disclosure. However, recognising the importance of transparency on such matters, Revenue can, at a high level, confirm that the outcomes of these compliance interventions can be monetary, non-monetary or both. For example, compliance interventions opened on foot of protected disclosure reports received yielded over €1.5 million in additional taxes for the Exchequer in 2025. Other outcomes included initiation of summary prosecutions in respect of excise offences, new tax registrations, withdrawal or cessation of a tax registration and debt collection via Phased Payment Arrangements”
[ENDS 31/03/2026]