Protected disclosures

The Protected Disclosures Act 2014 enables workers to raise a concern regarding potential wrongdoing in the workplace. The Act ensures that safeguards exist to prevent reprisals against them. 

The Act requires every public body to:

  • establish and maintain procedures for dealing with protected disclosures
  • and
  • provide written information relating to these procedures to workers.

Revenue commits to providing the necessary support for any staff member who raises genuine concerns. See our Revenue Policy on Protected Disclosure reporting in the workplace for further information.

Revenue’s Director of Internal Audit is also a prescribed person under the Act for the receipt of protected disclosures on matters relating to the assessment, collection and management of taxes and duties and the implementation of customs controls. Protected disclosures can be submitted by email to or by post to the Director of Internal Audit, Blocks 8-10, Dublin Castle, Dublin 2.