Revenue’s new online protected disclosures reporting form sees increase in reports by workers
On 31 March 2025, Revenue published its Protected Disclosures Annual Report for 2024. The report provides information on both internal and external protected disclosures received by Revenue in 2024. 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 significant 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:
“Revenue welcomes all reports of information regarding suspected tax non-compliance or tax evasion. Following the enactment of the Protected Disclosures Act, Revenue supplemented its existing channels for members of the public to report such information with dedicated external reporting channels for workers who wish to report information about potential 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.”
“Workers who provide information to Revenue under the framework of the Protected Disclosures Act are afforded a range of important legal protections. Revenue will always safeguard the worker’s identity. Additionally, the Act prohibits any behaviour or action that disadvantages or penalises the worker for speaking up about the potential wrongdoing. Specific remedies are available should this happen.”
“Notwithstanding that there are robust protections in place, Revenue is very cognisant that making a protected disclosure can often be a difficult decision for a worker. In recognition of this, there are a number of ways to 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 increase in reports received through Revenue’s external facing protected disclosures, Ms Kennedy said:
“In 2024, Revenue received 171 protected disclosure reports, up from 31 reports received in 2023. A number of factors are believed to have contributed to this. The Protected Disclosures Act itself provides robust protections for workers who make a report, there is an increased public awareness of the protected disclosure framework over the past number of years and, in December 2023, Revenue launched a new online protected disclosures reporting form. The latter was a key factor in the increase in reports received by Revenue in 2024 - almost 50% of the 171 protected disclosures received were submitted via this 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.”
All protected disclosure reports received by Revenue are treated seriously and with utmost confidentiality. In all cases, the information 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 the Code of Practice for Revenue Compliance InterventionsCode of Practice for Revenue Compliance Interventions. As regards the outcome of these interventions Ms Kennedy said:
“Due to Revenue’s legal obligations as regards taxpayer confidentiality under Section 851A of the Taxes Consolidation Act 1997, it cannot provide details of any specific taxpayer intervention initiated in response to the receipt of a protected disclosure. For the same reason, Revenue cannot report back to the worker who made the report. 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 the receipt of a protected disclosure report yielded over €1.2 million in additional taxes for the Exchequer in 2024. Other outcomes included new tax registrations, withdrawal or cessation of a tax registration, debt collection via Phased Payment Arrangements and publication on the list of tax defaulters.”
{Ends 31 March 2025}