(LRC Revised)

Number 14 of 2014

PROTECTED DISCLOSURES ACT 2014

REVISED

Updated to 8 June 2026

Changes to legislation

as of 10 July 2026, this Act is up to date with all changes known to be in force.

This Revised Act is an

administrative consolidation of the

Protected Disclosures Act 2014

. It is

prepared by the Law Reform Commission in accordance with its function under the

Law

Reform Commission Act 1975

(3/1975) to keep the law under review and to undertake

revision and consolidation of statute law.

All Acts up to and including the

International Co-operation (Omagh Bombing Inquiry) Act 2026

(12/2026), enacted 3 June 2026, and all statutory instruments up to and including

the

Protected Disclosures Act 2014 (Disclosure to Prescribed Persons) (Amendment) Order

2026

(S.I. No. 269 of 2026), made 8 June 2026, were considered in the preparation of this

Revised

Act.

Disclaimer: While every care has

been taken in the preparation of this Revised Act, the Law Reform Commission can assume

no responsibility for and give no guarantees, undertakings or warranties concerning

the

accuracy, completeness or up to date nature of the information provided and does not

accept any liability whatsoever arising from any errors or omissions. Please notify

any

errors, omissions and comments by email to revisedacts@lawreform.ie.

Number

14

of

2014

PROTECTED DISCLOSURES ACT 2014

REVISED

Updated to

8 June 2026

CONTENTS

PART 1

Preliminary and General

Section

1. Short title and commencement

2. Provision for review

2A. Provision for further review

3. Interpretation

4. Expenses

4A. Orders and regulations

PART 2

Protected Disclosures

5. Protected disclosures

5A.

Anonymous reports

6. Disclosure to employer or other responsible person

6A.

Internal reporting channels and procedures

7. Disclosure to prescribed person

7A.

External reporting channels and procedures

7B.

Disclosure to relevant institutions, bodies, offices or agencies of European Union

8. Disclosure to Minister

9. Disclosure to legal adviser

10. Disclosure in other cases

PART 2A

Office of the Protected

Disclosures Commissioner

10A.

Establishment of Office of the Protected Disclosures Commissioner

10B.

Provisions applying to reports made to Commissioner in the manner specified in

section 7

10C.

Commissioner to act as recipient of last resort in respect of certain

reports

10D.

Provisions applying to Commissioner in respect of reports made in the manner

specified in section 8

10E.

Provisions applying to other suitable persons to whom reports are transmitted by

Commissioner

10F.

Powers of Commissioner

PART 3

Protections

11. Protection of employees from dismissal for having made protected disclosure

12. Other protection of employees from penalisation for having made protected disclosure

13. Tort action for suffering detriment because of making protected disclosure

13A.

Tort action for damage caused by report of false information

14. Immunity from civil liability for making protected disclosure

14A.

Offences and penalties

15. Making protected disclosure not to constitute criminal offence

16. Protection of identity of maker of protected disclosure

16A.

Protection of identity of persons concerned

16B.

Data protection

16C.

Record keeping

PART 4

Special Cases

17. Law enforcement, etc.

18. Security, defence, international relations and intelligence

19. Amendments of Garda Síochána Act 2005

20. Amendment of Ombudsman (Defence Forces) Act 2004

PART 5

Miscellaneous and Supplementary

21.

Guidance

21A.

Support measures

22. Annual report

23. No contracting-out of protections

24. Protection of disclosure provisions in other enactments

25.

Interaction of Directive with other enactments

26.

Transitional provisions

SCHEDULE 1

Interim Relief Pending Determination of Claim for Unfair Dismissal

SCHEDULE 2

Redress for Contravention of section 12(1)

SCHEDULE 3

Disclosures Recipient

SCHEDULE 4

Amendments

PART 1

Amendment of Acts

PART 2

Amendment of Statutory Instrument

SCHEDULE 5

The Protected Disclosures

Commissioner

SCHEDULE 6

Annex to Directive

SCHEDULE 7

Transitional

Provisions

Acts Referred to

Bankruptcy Act 1988

(No. 27)

Central Bank (Supervision and Enforcement) Act 2013

(No. 26)

Charities Act 2009

(No. 6)

Chemicals Act 2008

(No. 13)

Children Act 2001

(No. 24)

Civil Service Regulation Act 1956

(No. 46)

Companies Act 1963

(No. 33)

Companies Acts

Competition Act 2002

(No. 14)

Consumer Protection Act 2007

(No. 19)

Criminal Justice Act 2011

(No. 22)

Debtors (Ireland) Act 1840

(3 & 4 Vict., c. 105)

Defamation Act 2009

(No. 31)

Defence Act 1954

(No. 18)

Employment Permits Act 2006

(No. 16)

European Parliament Elections Act 1997

(No. 2)

Further Education and Training Act 2013

(No. 25)

Garda Síochána Act 2005

(No. 20)

Health Act 2004

(No. 42)

Higher Education Authority Act 1971

(No. 22)

Inland Fisheries Act 2010

(No. 10)

Local Government Act 2001

(No. 37)

Offences Against the State Act 1939

(No. 13)

Ombudsman (Defence Forces) Act 2004

(No. 36)

Prisons Acts 1826 to 2007

Property Services (Regulation) Act 2011

(No. 40)

Protection of Employees (Employers’ Insolvency) Act 1984

(No. 21)

Protection of Employees (Temporary Agency Work) Act 2012

(No. 13)

Protections for Persons Reporting Child Abuse Act 1998

(No. 49)

Standards in Public Office Act 2001

(No. 31)

Taxes Consolidation Act 1997

(No. 39)

Trade Union Act 1941

(No. 22)

Trade Union Acts 1871 to 1990

Unfair Dismissals Act 1977

(No. 10)

Unfair Dismissals Acts 1977 to 2007

Number

14

of

2014

PROTECTED DISCLOSURES ACT 2014

REVISED

Updated to

8 June 2026

An Act to make provision for and in connection with the protection of persons from

the taking of action against them in respect of the making of certain disclosures

in the public interest and for connected purposes.

[8

th July

, 2014]

Be it enacted by the Oireachtas as follows

Annotations

Modifications (not altering

text)

C1

Functions transferred and

references to "Cathaoirleach" or "Cathaoirligh", "Leas-Chathaoirleach", "chief

executive" and "deputy chief executive" construed (16.05.2024) by

Local

Government (Mayor of Limerick) and Miscellaneous Provisions Act 2024

(7/2024), ss. 10, 23, 25, 26, 28 and sch. 1 parts 1, 2, S.I. No. 207 of 2024.

Functions of Mayor

10.

(1) All functions

(other than functions conferred by or under an enactment specified in Part 1 of

Schedule 1) that, immediately before the vesting day, vested in the Cathaoirleach

of Limerick City and County Council shall, on and after that day, vest in the

Mayor.

(2) All functions (other than

functions conferred by or under an enactment specified in Part 2 of Schedule 1)

that, immediately before the vesting day, vested in the chief executive of

Limerick City and County Council shall, on and after that day, vest in the Mayor.

(3) From the vesting day, a

reference in any enactment (other than an enactment specified in Part 1 of

Schedule 1) to Cathaoirleach shall, in so far as the reference applies to the

Cathaoirleach of Limerick City and County Council, be construed as a reference to

the Mayor, or as including a reference to the Mayor, as the context requires.

(4) From the vesting day, a

reference in any enactment (other than an enactment specified in Part 2 of

Schedule 1) to chief executive shall, in so far as that reference applies to the

chief executive of Limerick City and County Council, be construed as a reference

to the Mayor, or as including a reference to the Mayor, as the context requires.

(5) This section shall apply

subject to the modifications of the Principal Act specified in Schedule 3.

...

Functions of Príomh

Chomhairleoir

23.

(1) All functions

conferred by or under an enactment specified in Part 1 of Schedule 1 that,

immediately before the vesting day, vested in the Cathaoirleach of Limerick City

and County Council shall, on and after that day, vest in the Príomh

Chomhairleoir.

(2) From the vesting day, a

reference in an enactment specified in Part 1 of Schedule 1 to Cathaoirleach or

Cathaoirligh shall, in so far as that reference applies to the Cathaoirleach of

Limerick City and County Council, be construed as a reference to the Príomh

Chomhairleoir, or as including a reference to the Príomh Chomhairleoir, as the

context may require.

(3) This section shall apply

subject to the modifications of the Principal Act specified in Schedule 3.

...

Functions of Leas-Phríomh

Chomhairleoir

25.

(1) All functions

conferred by or under any enactment that, immediately before the vesting day,

vested in the Leas-Chathaoirleach of Limerick City and County Council shall, on

and after that day, vest in the Leas-Phríomh Chomhairleoir.

(2) From the vesting day, a

reference in any enactment to Leas-Chathaoirleach shall, in so far as that

reference applies to the Leas-Chathaoirleach of Limerick City and County Council,

be construed as a reference to the Leas-Phríomh Chomhairleoir, or as including a

reference to the Leas-Phríomh Chomhairleoir, as the context may require.

(3) This section shall apply

subject to the modifications of the Principal Act specified in Schedule 3.

Director general

26.

(1) The chief executive

of Limerick City and County Council shall, on and after the vesting day, be known

as the director general of Limerick City and County Council and is in this Act

referred to as the “director general”.

(2) The person who, immediately

before the vesting day, was the chief executive of Limerick City and County

Council shall, on and after that day, continue in office and be referred to in

accordance with subsection (1).

(3) On and after the vesting day,

a reference in an enactment specified in Part 2 of Schedule 1 to chief executive

shall, in so far as that reference applies to the chief executive of Limerick City

and County Council, be construed as a reference to the director general, or as

including a reference to the director general, as the context may require.

(4) This section shall apply

subject to the modifications of the Principal Act specified in Schedule 3.

...

Deputy director general

28.

(1) On and after the

vesting day, a deputy chief executive appointed by the director general under

section 148 of the Principal Act shall be known as the deputy director general of

Limerick City and County Council and is, in this Act, referred to as the “deputy

director general”.

(2) The person who, immediately

before the vesting day, was the deputy chief executive of Limerick City and County

Council shall, on and after that day, continue in office and be referred to in

accordance with subsection (1).

(3) On and after the vesting day,

a reference in any enactment to deputy chief executive shall, in so far as the

reference applies to the deputy chief executive of Limerick City and County

Council, be construed as a reference to the deputy director general, or as

including a reference to the deputy director general, as the context may

require.

(4) This section shall apply

subject to the modifications of the Principal Act specified in Schedule 3.

...

SCHEDULE 1

PART 1

Enactments for Purposes of

Sections 10 and 23

Number and

Year

(1)

Provision

(2)

Extent of

Modification

(3)

No. 37 of 2001

Local Government Act 2001

Sections 11(5)(b), 11(8), 31(4)(a), 31(5), 31(7), 31(9), 31(11), 33,

34(2)(e), 36, 37, 38, 104(7)(a), 133(6)(a), 134(4)(b), 140(8), 141(1)(b),

141(4), 142(2)(a), 142(5)(f), 143(1), 147, 148, 158(3), 174(8),

178(2)(b), 178(5), 180(3)(a), 189(9), 190(9), 216(2)(a), 219(1) and

220(1); paragraphs 3(4), 4(2), 4(3), 6(1), 6(2), 6(3), 7(9), 10,

13(5)(e), 13(6) and 16(4)(c) of Schedule 10; paragraph 3 of Schedule

14.

PART 2

Enactments for Purposes of

Sections 10 and 26

Number and

Year

(1)

Short Title

(2)

Provision

(3)

...

...

...

No. 14 of 2014

Protected Disclosures Act 2014

The whole Act.

...

...

...

Editorial Notes

E1

Code of practice in relation to Act declared (28.10.2015) by

Industrial Relations Act 1990 (Code of Practice on Protected Disclosures Act 2014)

(Declaration) Order 2015

(S.I. No. 464 of 2015).

Annotations

Modifications (not altering

text)

C1

Functions transferred and

references to "Cathaoirleach" or "Cathaoirligh", "Leas-Chathaoirleach", "chief

executive" and "deputy chief executive" construed (16.05.2024) by

Local

Government (Mayor of Limerick) and Miscellaneous Provisions Act 2024

(7/2024), ss. 10, 23, 25, 26, 28 and sch. 1 parts 1, 2, S.I. No. 207 of 2024.

Functions of Mayor

10.

(1) All functions

(other than functions conferred by or under an enactment specified in Part 1 of

Schedule 1) that, immediately before the vesting day, vested in the Cathaoirleach

of Limerick City and County Council shall, on and after that day, vest in the

Mayor.

(2) All functions (other than

functions conferred by or under an enactment specified in Part 2 of Schedule 1)

that, immediately before the vesting day, vested in the chief executive of

Limerick City and County Council shall, on and after that day, vest in the Mayor.

(3) From the vesting day, a

reference in any enactment (other than an enactment specified in Part 1 of

Schedule 1) to Cathaoirleach shall, in so far as the reference applies to the

Cathaoirleach of Limerick City and County Council, be construed as a reference to

the Mayor, or as including a reference to the Mayor, as the context requires.

(4) From the vesting day, a

reference in any enactment (other than an enactment specified in Part 2 of

Schedule 1) to chief executive shall, in so far as that reference applies to the

chief executive of Limerick City and County Council, be construed as a reference

to the Mayor, or as including a reference to the Mayor, as the context requires.

(5) This section shall apply

subject to the modifications of the Principal Act specified in Schedule 3.

...

Functions of Príomh

Chomhairleoir

23.

(1) All functions

conferred by or under an enactment specified in Part 1 of Schedule 1 that,

immediately before the vesting day, vested in the Cathaoirleach of Limerick City

and County Council shall, on and after that day, vest in the Príomh

Chomhairleoir.

(2) From the vesting day, a

reference in an enactment specified in Part 1 of Schedule 1 to Cathaoirleach or

Cathaoirligh shall, in so far as that reference applies to the Cathaoirleach of

Limerick City and County Council, be construed as a reference to the Príomh

Chomhairleoir, or as including a reference to the Príomh Chomhairleoir, as the

context may require.

(3) This section shall apply

subject to the modifications of the Principal Act specified in Schedule 3.

...

Functions of Leas-Phríomh

Chomhairleoir

25.

(1) All functions

conferred by or under any enactment that, immediately before the vesting day,

vested in the Leas-Chathaoirleach of Limerick City and County Council shall, on

and after that day, vest in the Leas-Phríomh Chomhairleoir.

(2) From the vesting day, a

reference in any enactment to Leas-Chathaoirleach shall, in so far as that

reference applies to the Leas-Chathaoirleach of Limerick City and County Council,

be construed as a reference to the Leas-Phríomh Chomhairleoir, or as including a

reference to the Leas-Phríomh Chomhairleoir, as the context may require.

(3) This section shall apply

subject to the modifications of the Principal Act specified in Schedule 3.

Director general

26.

(1) The chief executive

of Limerick City and County Council shall, on and after the vesting day, be known

as the director general of Limerick City and County Council and is in this Act

referred to as the “director general”.

(2) The person who, immediately

before the vesting day, was the chief executive of Limerick City and County

Council shall, on and after that day, continue in office and be referred to in

accordance with subsection (1).

(3) On and after the vesting day,

a reference in an enactment specified in Part 2 of Schedule 1 to chief executive

shall, in so far as that reference applies to the chief executive of Limerick City

and County Council, be construed as a reference to the director general, or as

including a reference to the director general, as the context may require.

(4) This section shall apply

subject to the modifications of the Principal Act specified in Schedule 3.

...

Deputy director general

28.

(1) On and after the

vesting day, a deputy chief executive appointed by the director general under

section 148 of the Principal Act shall be known as the deputy director general of

Limerick City and County Council and is, in this Act, referred to as the “deputy

director general”.

(2) The person who, immediately

before the vesting day, was the deputy chief executive of Limerick City and County

Council shall, on and after that day, continue in office and be referred to in

accordance with subsection (1).

(3) On and after the vesting day,

a reference in any enactment to deputy chief executive shall, in so far as the

reference applies to the deputy chief executive of Limerick City and County

Council, be construed as a reference to the deputy director general, or as

including a reference to the deputy director general, as the context may

require.

(4) This section shall apply

subject to the modifications of the Principal Act specified in Schedule 3.

...

SCHEDULE 1

PART 1

Enactments for Purposes of

Sections 10 and 23

Number and

Year

(1)

Provision

(2)

Extent of

Modification

(3)

No. 37 of 2001

Local Government Act 2001

Sections 11(5)(b), 11(8), 31(4)(a), 31(5), 31(7), 31(9), 31(11), 33,

34(2)(e), 36, 37, 38, 104(7)(a), 133(6)(a), 134(4)(b), 140(8), 141(1)(b),

141(4), 142(2)(a), 142(5)(f), 143(1), 147, 148, 158(3), 174(8),

178(2)(b), 178(5), 180(3)(a), 189(9), 190(9), 216(2)(a), 219(1) and

220(1); paragraphs 3(4), 4(2), 4(3), 6(1), 6(2), 6(3), 7(9), 10,

13(5)(e), 13(6) and 16(4)(c) of Schedule 10; paragraph 3 of Schedule

14.

PART 2

Enactments for Purposes of

Sections 10 and 26

Number and

Year

(1)

Short Title

(2)

Provision

(3)

...

...

...

No. 14 of 2014

Protected Disclosures Act 2014

The whole Act.

...

...

...

Editorial Notes

E1

Code of practice in relation to Act declared (28.10.2015) by

Industrial Relations Act 1990 (Code of Practice on Protected Disclosures Act 2014)

(Declaration) Order 2015

(S.I. No. 464 of 2015).

CONTENTS

PART 1

Preliminary and General

Section

1. Short title and commencement

2. Provision for review

2A. Provision for further review

3. Interpretation

4. Expenses

4A. Orders and regulations

PART 2

Protected Disclosures

5. Protected disclosures

5A.

Anonymous reports

6. Disclosure to employer or other responsible person

6A.

Internal reporting channels and procedures

7. Disclosure to prescribed person

7A.

External reporting channels and procedures

7B.

Disclosure to relevant institutions, bodies, offices or agencies of European Union

8. Disclosure to Minister

9. Disclosure to legal adviser

10. Disclosure in other cases

PART 2A

Office of the Protected

Disclosures Commissioner

10A.

Establishment of Office of the Protected Disclosures Commissioner

10B.

Provisions applying to reports made to Commissioner in the manner specified in

section 7

10C.

Commissioner to act as recipient of last resort in respect of certain

reports

10D.

Provisions applying to Commissioner in respect of reports made in the manner

specified in section 8

10E.

Provisions applying to other suitable persons to whom reports are transmitted by

Commissioner

10F.

Powers of Commissioner

PART 3

Protections

11. Protection of employees from dismissal for having made protected disclosure

12. Other protection of employees from penalisation for having made protected disclosure

13. Tort action for suffering detriment because of making protected disclosure

13A.

Tort action for damage caused by report of false information

14. Immunity from civil liability for making protected disclosure

14A.

Offences and penalties

15. Making protected disclosure not to constitute criminal offence

16. Protection of identity of maker of protected disclosure

16A.

Protection of identity of persons concerned

16B.

Data protection

16C.

Record keeping

PART 4

Special Cases

17. Law enforcement, etc.

18. Security, defence, international relations and intelligence

19. Amendments of Garda Síochána Act 2005

20. Amendment of Ombudsman (Defence Forces) Act 2004

PART 5

Miscellaneous and Supplementary

21.

Guidance

21A.

Support measures

22. Annual report

23. No contracting-out of protections

24. Protection of disclosure provisions in other enactments

25.

Interaction of Directive with other enactments

26.

Transitional provisions

SCHEDULE 1

Interim Relief Pending Determination of Claim for Unfair Dismissal

SCHEDULE 2

Redress for Contravention of section 12(1)

SCHEDULE 3

Disclosures Recipient

SCHEDULE 4

Amendments

PART 1

Amendment of Acts

PART 2

Amendment of Statutory Instrument

SCHEDULE 5

The Protected Disclosures

Commissioner

SCHEDULE 6

Annex to Directive

SCHEDULE 7

Transitional

Provisions

Number

14

of

2014