Protected Disclosures

What is a protected disclosure?

A ‘protected disclosure’ is a legal term that refers to the reporting of information by a ‘worker’ about potential wrongdoing which came to light in the workplace. Making a protected disclosure is also sometimes referred to as ‘whistleblowing’.

A ‘worker’ includes:

  • employees
  • agency workers
  • contractors
  • trainees
  • volunteers
  • board members
  • shareholders
  • and
  • job applicants.

In making a protected disclosure you should hold a reasonable belief that the information you are reporting shows a wrongdoing has occurred, is occurring, or is likely to occur.

Many types of wrongdoings can be reported under the protected disclosure framework. These are set out in the Protected Disclosures Act 2014. The types of wrongdoing, related to tax, duty or customs controls, that can be reported to Revenue may include:

  • failure to comply with a legal obligation
  • unlawful or improper use of public funds
  • criminal offences
  • concealing or destroying evidence of wrongdoing
  • and
  • oppressive, discriminatory or negligent behaviour by a public body.

Next: How to make a protected disclosure to Revenue