Protected Disclosures


The Protected Disclosures Act 2014 (as amended) (the Act) provides certain protections for workers who report information about potential wrongdoing encountered in the course of their work.

Revenue welcomes all information about potential wrongdoing related to tax, duty or customs controls. This may include, for example, information regarding the failure to declare the correct tax or duty liability or pay the correct amount of tax or duty due, tax or duty fraud and the illegal importation of goods, etc.

Revenue’s Director of Internal Audit is a prescribed person under the Act to receive such information. All protected disclosure reports are treated seriously and with utmost confidentiality.

If you provide information to Revenue under the framework of the Protected Disclosures Act 2014, you will be afforded a range of important legal protections. For example, your identity will be safeguarded and any behaviour or action that disadvantages you for speaking up about a wrongdoing in the workplace is prohibited.

Additionally, specific remedies are also available should you suffer any form of unfair treatment such as a transfer of duty, demotion, intimidation, harassment, reduction in wages or hours or dismissal.

Next: What is a protected disclosure?