1. (1) This Act may be cited as the Protected Disclosures Act 2014.

(2) This Act comes into operation on such day or days as the Minister may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions.

2. The Minister shall—

(a) not later than the end of the period of 3 years beginning on the day on which this Act is passed, commence a review of the operation of this Act, and

(b) not more than 12 months after the end of that period, make a report to each House of the Oireachtas of the findings made on the review and of the conclusions drawn from the findings.

2A. The Minister shall—

(a) not later than the end of the period of 5 years beginning on the date of the passing of the Protected Disclosures (Amendment) Act 2022 commence a review of the operation of this Act, and

(b) not more than 12 months after the end of the period referred to in paragraph (a) make a report to each House of the Oireachtas of the findings made on the review and the conclusions drawn from those findings.]

3. (1) In this Act—

F2["Annex" means the Annex to the Directive, the text of which for ease of reference is set out in Schedule 6;]

F2["breach" means an act or omission—

(a) that is unlawful and to which one or more of the following subparagraphs applies:

(i) the act or omission falls within the scope of the Union acts set out in the Annex that concern the following areas:

(I) public procurement;

(II) financial services, products and markets, and prevention of money laundering and terrorist financing;

(III) product safety and compliance;

(IV) transport safety;

(V) protection of the environment;

(VI) radiation protection and nuclear safety;

(VII) food and feed safety and animal health and welfare;

(VIII) public health;

(IX) consumer protection;

(X) protection of privacy and personal data, and security of network and information systems;

(ii) the act or omission affects the financial interests of the Union as referred to in Article 325 of the Treaty on the Functioning of the European Union and as further specified in relevant Union measures; or

(iii) the act or omission relates to the internal market, as referred to in Article 26(2) of the Treaty on the Functioning of the European Union, including breaches of Union competition and State aid rules, as well as breaches relating to the internal market in relation to acts which breach the rules of corporate tax or to arrangements the purpose of which is to obtain a tax advantage that defeats the object or purpose of the applicable corporate tax law;

or

(b) that defeats the object or purpose of the rules in the Union acts and areas referred to in paragraph (a);]

F2["Commissioner" means the person who, for the time being, holds the office of Protected Disclosures Commissioner established by section 10A;]

“contract of employment” means contract of service or apprenticeship, whether express or implied, and (if express) whether oral or in writing;

F2["data protection law" means—

(a) the Data Protection Acts 1988 to 2018,

(b) the General Data Protection Regulation,

(c) all law of the State giving further effect to the General Data Protection Regulation,

(d) Directive (EU) 2016/680 of the European Parliament and of the Council of 27 April 2016² on the protection of natural persons with regard to the processing of personal data by competent authorities for the purposes of the prevention, investigation, detection or prosecution of criminal offences or the execution of criminal penalties, and on the free movement of such data, and repealing Council Framework Decision 2008/977/JHA, and

(e) all law of the State giving effect or further effect to Directive (EU) 2016/680 of the European Parliament and of the Council of 27 April 2016 referred to in paragraph (d);]

F2["Directive" means Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019³ on the protection of persons who report breaches of Union law, as amended by Regulation (EU) 2020/1503 of the European Parliament and of the Council of 7 October 2020⁴;]

“disclosure”, in a case in which information disclosed is information of which the person receiving the information is already aware, means bringing to the person’s attention;

“educational establishment” means any university, college, school or other educational establishment;

“employee” has the meaning given by section 1 of the Unfair Dismissals Act 1977 and includes an individual who is deemed to be an employee by virtue of subsection (2) (a);

“employer”, in relation to a worker, means, subject to subsection (2) (c)—

(a) in the case of an individual who is a worker by virtue of paragraph(a) of the definition of that term, the person with whom the worker entered into, or for whom the worker works or worked under, the contract of employment,

(b) in the case of an individual who is a worker by virtue of paragraph (b) of the definition of that term, the person with whom the worker entered into, or works or worked under, the contract,

(c) in the case of an individual who is a worker by virtue of paragraph (c) of the definition of that term—

(i) the person for whom the worker works or worked, or

(ii) the person by whom the individual is or was introduced or supplied to do the work,

F3[…]

(d) in the case of an individual who is a worker by virtue of paragraph (d) of the definition of that term, the person who provides or provided the work experience or F4[training,]

F5[(e) in the case of an individual who is a worker by virtue of paragraph (e) of the definition of that term, the undertaking of which the worker is or was a shareholder,

(f) in the case of an individual who is a worker by virtue of paragraph (f) of the definition of that term, the undertaking, the administrative, management or supervisory body of which the worker is or was a member,

(g) in the case of an individual who is a worker by virtue of paragraph (g) of the definition of that term and who is a volunteer, the person for whom the individual is or was a volunteer,

(h) in the case of an individual who is a worker by virtue of paragraph (h) of the definition of that term, the person by whom or on whose behalf the recruitment process concerned is or was carried out, or

(i) in the case of an individual who is a worker by virtue of paragraph (i) of the definition of that term, the person by whom or on whose behalf the pre-contractual negotiations are or were carried out;]

F2["enactment" means—

(a) an Act of the Oireachtas,

(b) a statute that was in force in Saorstát Éireann immediately before the date of coming into operation of the Constitution and that continued in force by virtue of Article 50 of the Constitution, or

(c) an instrument made under an Act of the Oireachtas or a statute referred to in paragraph (b);]

F2["European Union" has the same meaning as it has in the European Communities Act 1972;]

F2["facilitator" means an individual who assists, in a confidential manner, a reporting person in the reporting process in a work-related context;]

F2["feedback" means the provision to a reporting person of information on the action envisaged or taken as follow-up and on the reasons for such follow-up;]

F2["follow-up" means any action taken by—

(a) the recipient of a report made in the manner specified in section 6 or 7, or

(b) a person to whom a report is transmitted under section 7A, 8, 10C or 10D,

to assess the accuracy of the information contained in the report and, where relevant, to address the relevant wrongdoing reported, including, but not limited to, actions such as an internal inquiry, an investigation, prosecution, an action for recovery of funds or the closure of the procedure;]

F2["General Data Protection Regulation" means Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016⁵ on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC;]

“Minister” means the Minister for Public Expenditure and Reform;

F2["Ombudsman" means the person who holds the office of Ombudsman in accordance with the Ombudsman Act 1980;]

F6["penalisation" means any direct or indirect act or omission which occurs in a work-related context, is prompted by the making of a report and causes or may cause unjustified detriment to a worker, and, in particular, includes—

(a) suspension, lay-off or dismissal,

(b) demotion, loss of opportunity for promotion or withholding of promotion,

(c) transfer of duties, change of location of place of work, reduction in wages or change in working hours,

(d) the imposition or administering of any discipline, reprimand or other penalty (including a financial penalty),

(e) coercion, intimidation, harassment or ostracism,

(f) discrimination, disadvantage or unfair treatment,

(g) injury, damage or loss,

(h) threat of reprisal,

(i) withholding of training,

(j) a negative performance assessment or employment reference,

(k) failure to convert a temporary employment contract into a permanent one, where the worker had a legitimate expectation that he or she would be offered permanent employment,

(l) failure to renew or early termination of a temporary employment contract,

(m) harm, including to the worker’s reputation, particularly in social media, or financial loss, including loss of business and loss of income,

(n) blacklisting on the basis of a sector or industry-wide informal or formal agreement, which may entail that the person will not, in the future, find employment in the sector or industry,

(o) early termination or cancellation of a contract for goods or services,

(p) cancellation of a licence or permit, and

(q) psychiatric or medical referrals;]

F2["person concerned" means a natural or legal person who is referred to in a report as a person to whom the relevant wrongdoing is attributed or with whom that person is associated;]

F2["prescribed" means prescribed by order or regulations made by the Minister under this Act;]

F2["prescribed person" means a person prescribed by order under section 7;]

“protected disclosure” shall be construed in accordance with section 5;

“public body” means—

(a) a Department of State,

(b) a local authority within the meaning of the Local Government Act 2001,

(c) any other entity established by or under any enactment (other than the Companies Acts), statutory instrument or charter or any scheme administered by a Minister of the Government,

(d) a company (within the meaning of the Companies Acts) a majority of the shares in which are held by or on behalf of a Minister of the Government,

(e) a subsidiary (within the meaning of the Companies Acts) of such a company,

(f) an entity established or appointed by the Government or a Minister of the Government,

(g) any entity (other than one within paragraph (e)) that is directly or indirectly controlled by an entity within any of paragraphs (b) to (f),

(h) an entity on which any functions are conferred by or under any enactment (other than the Companies Acts), statutory instrument or charter, or

F7[(i) a designated institution of higher education within the meaning of the Higher Education Authority Act 2022 that falls under paragraph (a) of section 53(1) of that Act and that is also a funded body within the meaning of that Act;]

“relevant information” shall be construed in accordance with section 5(2);

“relevant wrongdoing” shall be construed in accordance with subsections (3) to (5) of section 5;

F2["report" or "to report" means the oral or written communication of information on relevant wrongdoings;]

F2["reporting person" means a worker who makes a report in accordance with this Act;]

“trade union official” means an official of a trade union licensed under the Trade Union Acts 1871 to 1990;

F8["worker" means an individual working in the private or public sector who acquired information on relevant wrongdoings in a work-related context and includes

(a) an individual who is or was an employee,

(b) an individual who entered into or works or worked under any other contract, whether express or implied and (if it is express) whether oral or in writing, whereby the individual undertook to do or perform (whether personally or otherwise) any work or services for another party to the contract for the purposes of that party’s business,

(c) an individual who works or worked for a person in circumstances in which—

(i) the individual is introduced or supplied to do the work by a third person, and

(ii) the terms on which the individual is engaged to do the work are or were in practice substantially determined not by the individual but by the person for whom the individual works or worked, by the third person or by both of them,

(d) an individual who is or was provided with work experience pursuant to a training course or programme or with training for employment (or with both) otherwise than under a contract of employment,

(e) an individual who is or was a shareholder of an undertaking,

(f) an individual who is or was a member of the administrative, management or supervisory body of an undertaking, including non-executive members,

(g) an individual who is or was a volunteer,

(h) an individual who acquires information on a relevant wrongdoing during a recruitment process,

(i) an individual who acquires information on a relevant wrongdoing during pre-contractual negotiations (other than a recruitment process referred to in paragraph (h)), and

(j) an individual who is deemed to be a worker by virtue of subsection (2)(b),

and any reference to a worker being employed or to employment shall be construed accordingly.]

F2["work-related context" means current or past work activities in the public or private sector through which, irrespective of the nature of those activities, persons acquire information concerning a relevant wrongdoing and within which those persons could suffer penalisation if they reported such information;]

(2) For the purposes of this Act—

(a) an individual who is or was—

(i) a member of the Garda Síochána, or

(ii) a civil servant (within the meaning of the Civil Service Regulation Act 1956),

is deemed to be an employee,

(b) an individual who is or was a member of the Permanent Defence Force (within the meaning of the Defence Act 1954) or the Reserve Defence Force (within the meaning of that Act) is deemed to be a worker,

(c) “employer”—

(i) in relation to a member of the Garda Síochána (other than the Commissioner of the Garda Síochána), means the Commissioner of the Garda Síochána;

(ii) in relation to a civil servant (within the meaning aforesaid), has the meaning given by section 2A(2) of the Unfair Dismissals Act 1977;

(iii) in relation to a member of the Permanent Defence Force or the Reserve Defence Force (both within the meaning aforesaid), means the Minister for Defence.

F9[(3) A word or expression that is used in this Act and which is also used in the Directive has, unless the contrary intention appears, the same meaning in this Act as it has in the Directive.]

4. The expenses incurred by the Minister under this Act shall be paid out of moneys provided by the Oireachtas.

4A. (1) The Minister may by regulations provide for any matter referred to in this Act as prescribed or to be prescribed.

(2) Without prejudice to any provision of this Act, regulations made under this Act may contain such incidental, supplementary and consequential provisions as appear to the Minister to be necessary or expedient for the purposes of the regulations.

(3) Every order made under section 6(6) or 7(2) and regulation made under this Act shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the order or regulation is passed by either such House within the next 21 days on which that House sits after the order or regulation is laid before it, the order or regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.]

5. (1) For the purposes of this Act “protected disclosure” means, subject to F11[subsection (6)] and sections 17 and 18, a disclosure of relevant information (whether before or after the date of the passing of this Act) made by a worker in the manner specified in section 6, 7, F12[7B,] 8, 9 or 10.

(2) For the purposes of this Act information is “relevant information” if—

(a) in the reasonable belief of the worker, it tends to show one or more relevant wrongdoings, and

(b) it came to the attention of the worker F13[in a work-related context].

(3) The following matters are relevant wrongdoings for the purposes of this Act—

(a) that an offence has been, is being or is likely to be committed,

(b) that a person has failed, is failing or is likely to fail to comply with any legal obligation, other than one arising under the worker’s contract of employment or other contract whereby the worker undertakes to do or perform personally any work or services,

(c) that a miscarriage of justice has occurred, is occurring or is likely to occur,

(d) that the health or safety of any individual has been, is being or is likely to be endangered,

(e) that the environment has been, is being or is likely to be damaged,

(f) that an unlawful or otherwise improper use of funds or resources of a public body, or of other public money, has occurred, is occurring or is likely to occur,

(g) that an act or omission by or on behalf of a public body is oppressive, discriminatory or grossly negligent or constitutes gross F14[mismanagement,]

F15[(h) that a breach has occurred, is occurring or is likely to occur, or]

F16[(i) that information tending to show any matter falling within any of the preceding paragraphs has been, is being or is likely to be concealed or destroyed or an attempt has been, is being or is likely to be made to conceal or destroy such information.]

(4) For the purposes of subsection (3) it is immaterial whether a relevant wrongdoing occurred, occurs or would occur in the State or elsewhere and whether the law applying to it is that of the State or that of any other country or territory.

(5) A matter is not a relevant wrongdoing if it is a matter which it is the function of the worker or the worker’s employer to detect, investigate or prosecute and does not consist of or involve an act or omission on the part of the employer.

F17[(5A) A matter concerning interpersonal grievances exclusively affecting a reporting person, namely, grievances about interpersonal conflicts between the reporting person and another worker, or a matter concerning a complaint by a reporting person to, or about, his or her employer which concerns the worker exclusively, shall not be a relevant wrongdoing for the purposes of this Act and may be dealt with through any agreed procedures applicable to such grievances or complaint to which the reporting person has access or such other procedures, provided in accordance with any rule of law or enactment (other than this Act), to which the reporting person has access.]

(6) A disclosure of information in respect of which a claim to legal professional privilege could be maintained in legal proceedings is not a protected disclosure if it is made by a person to whom the information was disclosed in the course of obtaining legal advice.

(7) F18[The motivation] for making a disclosure is irrelevant to whether or not it is a protected disclosure.

F19[(7A) F20[…]]

(8) In proceedings involving an issue as to whether a disclosure is a protected disclosure it shall be presumed, until the contrary is proved, that it is.

5A. (1) Without prejudice to the provisions of any other enactment relating to anonymous reporting of wrongdoing, nothing in this Act shall oblige any person to accept and follow-up on anonymous reports made in the manner specified in section 6 but a person may, if he or she considers it appropriate to do so, follow-up on a matter the subject of an anonymous report.

(2) A worker who makes a disclosure in the manner specified under section 6, 7, F22[7B,] 8, 9 or 10 by way of an anonymous report and who is subsequently identified and penalised for having made the disclosure shall be treated for the purposes of this Act as having made a protected disclosure and shall be entitled to the same protections under Part 3 as a worker who has been penalised for having made a protected disclosure.]

6. (1) A disclosure is made in the manner specified in this section if the worker makes it—

(a) to the worker’s employer, or

(b) where the worker reasonably believes that the relevant wrongdoing which the disclosure tends to show relates solely or mainly—

(i) to the conduct of a person other than the worker’s employer, or

(ii) to something for which a person other than the worker’s employer has legal responsibility,

to that other person.

(2) A worker who, in accordance with a procedure the use of which by the worker is authorised by the worker’s employer, makes a disclosure to a person other than the employer is to be treated for the purposes of this Act as making the disclosure to the employer.

F23[(3) Subject to subsections (5) to (8), for the purposes of enabling the making of reports, an employer with 50 or more employees shall, in accordance with this section and section 6A, establish, maintain and operate internal reporting channels and procedures for the making of such reports and for follow-up (in this Act referred to as "internal reporting channels and procedures").

(4) The threshold of 50 employees provided for by subsection (3) shall not apply where the employer—

(a) is a public body, or

(b) falls within the scope of the Union acts referred to in Parts I.B and II of the Annex.

(5) Subsection (3) shall not come into effect for employers, other than public bodies and entities who fall within the scope of the Union acts referred to in Parts I.B and II of the Annex, with not less than 50 but not more than 249 employees until 17 December 2023.

(6) (a) Following the carrying out, by or on behalf of the Minister, of an appropriate risk assessment taking into account the activities of the class or classes of employers concerned and the ensuing level of risk for, in particular, the environment and public health, the Minister may, by order, provide that subsection (3) shall apply to such class or classes of employers with less than 50 employees as the Minister may specify in such order.

(b) Before making an order under this subsection, the Minister shall publish or cause to be published on a website maintained by or on behalf of the Minister and which is accessible to the public—

(i) a copy of the proposed order,

(ii) a copy of the risk assessment referred to in paragraph (a), and

(iii) a notice—

(I) stating that the Minister intends to make the proposed order,

(II) stating where, on the website concerned, the documents referred to in subparagraphs (i) and (ii) can be accessed,

(III) inviting the making, during the period specified by the Minister for this purpose, of submissions to the Minister in relation to the proposed order, and

(IV) stating the date of publication of the notice,

and having considered any submissions made in response to the invitation referred to in clause (III) may make the order, with or without amendment.

(c) Submissions made under paragraph (b)(iii)(III) shall be published or caused to be published by the Minister on a website maintained by or on behalf of the Minister and which is accessible to the public.

(d) The Minister shall notify the Commission of the European Union of the making, amendment or revocation of an order under this subsection, and the notification shall include the reasons for making, amending or revoking the order and the criteria used in carrying out the risk assessment referred to in paragraph (a).

(7) (a) The Minister may by regulations provide that the internal reporting channels and procedures required to be established, maintained and operated by employers to whom subsection (3) applies shall also enable the making of reports by other persons or such class or classes of other persons, as the Minister may prescribe, referred to in points (b), (c) and (d) of Article 4.1 and Article 4.2 of the Directive, who are in contact with the entity concerned in the context of their work-related activities.

(b) Where regulations are made under paragraph (a), this section shall apply, with any necessary modifications, to such other persons or class or classes of such other persons referred to in paragraph (a) as may be so prescribed, as if a reference in this section to employees were a reference to such other persons or class or classes of such other persons so prescribed.

(8) The Minister may, for the purpose of the calculation of the number of employees an employer has for the purposes of the application of this section, by regulation, provide for the methods to be applied by such class or classes of employers and in respect of such class or classes of employees as may be prescribed.

(9) Internal reporting channels and procedures may be—

(a) operated internally by a person or department designated for that purpose by an employer, or

(b) provided externally by a third party authorised in that behalf by an employer.

(10) (a) Subject to paragraph (b), employers with less than 250 employees (including employers in respect of whom an order has been made under subsection (6)) may share resources as regards the receipt of reports under this section and any investigation to be carried out as part of the process of follow-up.

(b) This subsection shall apply without prejudice to the obligations imposed on an employer to—

(i) maintain confidentiality in accordance with section 16,

(ii) diligently follow-up in accordance with section 6A(1)(d), and

(iii) provide feedback in accordance with section 6A(1)(e) and (f).

(11) Subject to subsection (12), section 6A shall apply to a report made to an employer.

(12) Where—

(a) a worker, who is or was an employee of a public body, makes a disclosure of relevant information to the public body, in the manner specified in this section, before the commencement of section 8 of the Protected Disclosures (Amendment) Act 2022, and

(b) the public body—

(i) has established procedures under section 21 (being that section as it stood before the commencement of section 28 of the Protected Disclosures (Amendment) Act 2022), and

(ii) has not completed its consideration of such disclosure in accordance with those procedures before the commencement of the said section 8,

then, where the worker so requests in writing, the public body shall, no later than 3 months after the date of such request, provide information to the worker on any actions taken or to be taken by that public body in relation to the relevant information concerned.]

6A.(1) Internal reporting channels and procedures shall include the following:

(a) channels for receiving reports that shall be designed, established and operated in a secure manner that ensures that the confidentiality of the identity of the reporting person and any third party mentioned in the report is protected and prevents access thereto by persons other than those referred to in section 6(9) and any designated person;

(b) acknowledgement, in writing, to the reporting person of receipt of the report not more than 7 days after receipt of it;

(c) the designation of an impartial person or persons who are competent to follow-up on reports (who may be the same person or persons as the recipient of the report) (in this section referred to as a "designated person") who will maintain communication with the reporting person and, where necessary, request further information from, and provide feedback to, that reporting person;

(d) diligent follow-up by the designated person, which shall include at least the following:

(i) the carrying out of an initial assessment, including seeking further information from the reporting person if required, as to whether there is prima facie evidence that a relevant wrongdoing may have occurred;

(ii) if, having carried out an initial assessment, the designated person decides that there is no prima facie evidence that a relevant wrongdoing may have occurred—

(I) closure of the procedure or referral of the matter to such other agreed procedures applicable to grievances to which a reporting person has access or such other procedures, provided in accordance with a rule of law or enactment (other than this Act), to which a reporting person has access, and

(II) notification of the reporting person, in writing, as soon as practicable, of the decision and the reasons for it;

(iii) if, having carried out an initial assessment, the designated person decides that there is prima facie evidence that a relevant wrongdoing may have occurred, the taking of appropriate action to address the relevant wrongdoing, having regard to the nature and seriousness of the matter concerned;

(e) the provision of feedback to the reporting person within a reasonable period, being not more than 3 months from the date the acknowledgement of receipt of the report was sent to the reporting person under paragraph (b) or, if no such acknowledgement was sent, not more than 3 months from the date of expiry of the period of 7 days after the report was made;

(f) the provision to the reporting person, where he or she so requests in writing, of further feedback at intervals of 3 months until such time as the procedure relating to the report concerned is closed, the first such period of 3 months commencing on the date on which feedback is provided to the reporting person under paragraph (e);

(g) the provision to workers of clear and easily accessible information, in such form and manner as the employer considers appropriate for the purposes of this paragraph, regarding—

(i) the procedures applicable to the making of reports using the internal reporting channels and procedures,

(ii) where the employer accepts anonymous reports, the conditions pursuant to which those reports may be accepted and follow-up undertaken, and

(iii) the procedures for making a report to a prescribed person or the Commissioner, as the case may be, in the manner specified in section 7, and, where relevant, to institutions, bodies, offices or agencies of the European Union F25[in the manner specified in section 7B].

(2) Internal reporting channels and procedures shall enable reports to be made—

(a) in writing or orally, or both, and

(b) in the case of a report made orally, by telephone or through other voice messaging systems and, upon request by the reporting person, by means of a physical meeting with the employer or a designated person, as the case may be, within a reasonable period from the making of the request.

(3) Where, subject to the conditions referred to in subsection (1)(g)(ii), an employer accepts an anonymous report, unless prohibited by any other enactment, this section shall apply, with any necessary modifications, to such a report as if references in this section to a report were a reference to an anonymous report.

(4) Subject to this section, the internal reporting channels and procedures shall be accessible by workers of the entity concerned and of its subsidiaries and affiliates (in this subsection referred to as "the group"), where applicable, and, to any extent possible, by any of the group’s agents and suppliers and by any persons who acquire information on a relevant wrongdoing though their work-related activities with the entity and the group.

(5) This section shall apply, with any necessary modifications, to a third party referred to in paragraph (b) of section 6(9) to the extent to which such third party is authorised as referred to in that paragraph as it applies to an employer who establishes internal reporting channels and procedures.]

7. (1) A disclosure is made in the manner specified in this section if the worker—

(a) makes the disclosure to a person prescribed under subsection (2) (a) F26[or the Commissioner], and

(b) reasonably believes—

(i) F27[in the case of a disclosure made to a person prescribed under subsection (2)(a), that the relevant wrongdoing] falls within the description of matters in respect of which the person is prescribed under subsection (2) (b), and

(ii) that the information disclosed, and any allegation contained in it, are substantially true.

(2) The Minister may by order—

(a) prescribe such persons as, by reason of the nature of their responsibilities or functions, appear appropriate to be recipients of disclosures of relevant wrongdoings falling within the description of matters in respect of which they are prescribed, and

(b) prescribe in respect of each prescribed person such description of matters as appears appropriate by reason of the nature of the responsibilities or functions of the person.

F28[(2A) For the purposes of enabling the making of reports by workers, prescribed persons and the Commissioner shall establish, maintain and operate independent and autonomous external reporting channels and procedures for receiving and handling such reports and for follow-up (in this Act referred to as "external reporting channels and procedures").

(2B) Section 7A shall apply to a report made to a prescribed person.

(2C) Section 10B shall apply to a report made to the Commissioner.]

(3) F29[…]

7A. (1) External reporting channels and procedures shall include the following:

(a) acknowledgement, in writing, to the reporting person of receipt of the report not more than 7 days after receipt of it, save where the reporting person explicitly requested otherwise or the prescribed person reasonably believes that acknowledging receipt of the report would jeopardise the protection of the identity of the reporting person;

(b) diligent follow-up by the designated person, which shall include at least the following:

(i) the carrying out of an initial assessment, including seeking further information from the reporting person if required, as to whether—

(I) there is prima facie evidence that a relevant wrongdoing may have occurred, and

(II) the report concerns matters that fall within the scope of the matters for which the prescribed person has responsibility by virtue of the functions conferred on the prescribed person by or under this or any other enactment;

(ii) if, having carried out an initial assessment, the prescribed person decides that there is no prima facie evidence that a relevant wrongdoing may have occurred—

(I) closure of the procedure, and

(II) notification of the reporting person, in writing, as soon as practicable of the decision and the reasons for it;

(iii) if, having carried out an initial assessment, the prescribed person decides that there is prima facie evidence that a relevant wrongdoing may have occurred, but that the relevant wrongdoing is clearly minor and does not require further follow-up—

(I) closure of the procedure, and

(II) notification of the reporting person, in writing, as soon as practicable of the decision and the reasons for it;

(iv) having carried out an initial assessment—

(I) closure of the procedure in the case of repetitive reports where the prescribed person decides that the report does not contain any meaningful new information about a relevant wrongdoing compared to a previous report (including any report made before the commencement of section 11 of the Protected Disclosures (Amendment) Act 2022 (in this clause referred to as a "past report")) made or transmitted to the prescribed person or to any other person in respect of which the relevant procedures (including any procedures that applied at the time any past report was made) were concluded, unless new legal or factual circumstances justify a different follow-up, and

(II) notification of the reporting person, in writing, as soon as practicable, of the decision referred to in clause (I) and the reasons for it;

(v) if, having carried out an initial assessment, the prescribed person decides that there is prima facie evidence that a relevant wrongdoing may have occurred and the report concerns matters that fall within the scope of the matters referred to in subparagraph (i)(II), the taking of appropriate action, in accordance with the functions conferred on the prescribed person by or under this or any other enactment, to address the relevant wrongdoing, having regard to the nature and seriousness of the matter concerned;

(vi) having carried out an initial assessment, if the prescribed person decides that the disclosure concerns matters that are not within the scope of the matters referred to in subparagraph (i)(II)—

(I) transmission of the report to—

(A) such other prescribed person or persons as the prescribed person considers appropriate, or

(B) where there is no such other prescribed person as referred to in subclause (A), the Commissioner,

and

(II) notification of the reporting person, in writing, as soon as practicable of the decision and the reasons for it;

(c) where the procedure has not otherwise been closed under subparagraph (ii), (iii) or (iv) of paragraph (b) and the report has not been transmitted to any other prescribed person or persons or the Commissioner, as the case may be, under subparagraph (vi)(I) of paragraph (b), the provision of feedback to the reporting person within a reasonable period, being not more than—

(i) where acknowledgement of receipt of the report was sent to the reporting person under paragraph (a)—

(I) 3 months from the date of such acknowledgement, or

(II) 6 months from the date of the acknowledgement in duly justified cases due to the particular nature and complexity of the report,

or

(ii) where no acknowledgement of receipt of the report was sent to the reporting person under paragraph (a)—

(I) 3 months from the date of expiry of the period of 7 days after the report was made, or

(II) 6 months from the date of expiry of the period of 7 days after the report was made in duly justified cases due to the particular nature and complexity of the report;

(d) where feedback is not or is not likely to be provided to the reporting person within the period of 3 months referred to in paragraph (c)(i)(I), notification of the reporting person, in writing, as soon as practicable of the extension of that period under paragraph (c)(i)(II);

(e) the provision to the reporting person, where he or she so requests in writing, of further feedback at intervals of 3 months until such time as the procedure relating to the report concerned is closed, the first such period of 3 months commencing on the date on which feedback is provided to the reporting person under paragraph (c);

(f) save as provided for by or under any enactment or rule of law and subject to subsection (4), communication, in writing, to the reporting person of the final outcome of any investigation triggered by the report;

(g) where a report concerns a breach, transmission as soon as practicable of the information contained in the report to relevant competent institutions, bodies, offices or agencies of the Union, as appropriate, for further investigation, where provided for under Union law or the law of the State.

(2) A reporting person shall, in respect of the report concerned and any follow-up procedures, without prejudice to his or her rights under this Act and to such extent as may reasonably and lawfully be required for the purposes of this Act, cooperate with a prescribed person in relation to the performance by the prescribed person of the functions conferred on that prescribed person by or under this Act.

(3) Without prejudice to the period referred to in subparagraph (i)(I) or (II) or subparagraph (ii)(I) or (II) of paragraph (c), as applicable, of subsection (1), if necessary and appropriate, having due regard to the number of reports received by a prescribed person, the prescribed person may deal with reports of a serious relevant wrongdoing as a matter of priority.

(4) Subsection (1)(f) shall operate without prejudice to any legal obligations applying to the prescribed person concerned as regards confidentiality, legal professional privilege, privacy and data protection.

(5) External reporting channels and procedures shall be considered to be independent and autonomous if they meet the following criteria:

(a) they are designed, established and operated in a manner that ensures the completeness, integrity and confidentiality of the information concerned and prevents access thereto by persons other than designated persons and any other members of staff duly authorised in that behalf;

(b) they enable the durable storage of information in accordance with section 16C to allow further investigations to be carried out.

(6) External reporting channels and procedures shall enable reports to be made to a prescribed person—

(a) in writing and orally, and

(b) in the case of a report made orally, by telephone or through other voice messaging systems and, upon request by the reporting person, by means of a physical meeting with the prescribed person or a designated person, as the case may be, within a reasonable period from the making of the request.

(7) Each prescribed person shall designate one or more than one member of staff (in this section referred to as a "designated person") to be responsible for handling reports and, in particular, for—

(a) providing any person with information on the procedures for making a report in the manner specified in section 7,

(b) receiving and follow-up on reports made to the prescribed person, and

(c) maintaining communication with the reporting person for the purpose of providing feedback and, where necessary, requesting further information from that reporting person.

(8) Each prescribed person shall ensure that where a report is received by the prescribed person through channels and procedures other than those referred to in subsections (5) and (6) or is received by a member of staff other than a designated person—

(a) it shall be forwarded promptly and without modification to the designated person, and

(b) any information that might identify the reporting person or the person concerned shall not be disclosed by such member of staff.

(9) Each prescribed person shall ensure that designated persons receive specific training for the purposes of handling reports.

(10) Each prescribed person shall publish on a website maintained by or on behalf of such prescribed person in a separate, easily identifiable and accessible section at least the following information:

(a) the conditions for qualifying for protection under this Act;

(b) the contact details of the prescribed person to whom a report may be made in the manner specified in section 7, in particular the electronic and postal addresses and the telephone numbers for making the report, indicating whether the telephone conversations are recorded;

(c) the procedures applicable to the making of reports using the external reporting channels and procedures, including the manner in which the prescribed person may request the reporting person to clarify the information reported or to provide additional information, the period for providing feedback (including further feedback) and the type and content of such feedback;

(d) the confidentiality regime applicable to reports and, in particular, the information in relation to the processing of personal data in accordance with section 16B and under applicable data protection law;

(e) the nature of the follow-up to be given in relation to reports;

(f) the remedies and procedures for protection against penalisation and the availability of advice pursuant to Article 20.1(a) of the Directive for persons contemplating making a report;

(g) a statement clearly explaining the conditions under which persons making a report using the external channels and procedures are protected from incurring liability for a breach of confidentiality pursuant to sections 14 and 15;

(h) contact details for the support services provided under section 21A;

(i) such other information as the Minister may specify in guidance under section 21.

(11) (a) Each prescribed person shall review the external channels and procedures regularly but at least once within 3 years after the date of first publication of information under subsection (10) and at least once in every period of 3 years after the first such review.

(b) In reviewing the external channels and procedures, the prescribed person shall take account of their operation and may consult with other prescribed persons in relation to the operation of external channels and procedures established, maintained and operated by them and adapt the external channels and procedures accordingly as the prescribed person considers necessary and appropriate.

(12) Where a report made to a prescribed person is an anonymous report, unless prohibited by or under any other enactment, this section shall apply, with any necessary modifications, to such a report as if references in this section to a report were a reference to an anonymous report.

(13) The provisions of this section (other than paragraphs (b)(vi) and (c) of subsection (1) and subsections (10) and (11)) shall apply, with any necessary modifications, to reports transmitted to a prescribed person under subsection (1)(b)(vi)(I) as those provisions apply to a report made to a prescribed person.

(14) Where a report is transmitted to a prescribed person under subsection (1)(b)(vi)(I), feedback shall be provided to the reporting person not later than—

(a) where acknowledgement of receipt of the report was sent to the reporting person under subsection (1)(a) (in this subsection referred to as the "original acknowledgement")—

(i) 3 months from the date of the original acknowledgement, or

(ii) 6 months from the date of the original acknowledgement in duly justified cases due to the particular nature and complexity of the report,

or

(b) where there was no original acknowledgement—

(i) 3 months from the date of expiry of the period of 7 days after the report was made, or

(ii) 6 months from the date of expiry of the period of 7 days after the report was made in duly justified cases due to the particular nature and complexity of the report.]

7B. A disclosure is made in the manner specified in this section if the worker–

(a) makes the disclosure to a relevant institution, body, office or agency of the European Union, and

(b) has reasonable grounds to believe that the information on breaches reported was true at the time of reporting and that such information fell within the scope of the Directive.]

F32[8. (1) A disclosure is made in the manner specified in this section where the worker complies with the requirements specified in subsection (2) for making a report.

(2) A worker may make a report to a relevant Minister if—

(a) the worker is or was employed in a public body, and

(b) one or more than one of the following conditions are met:

(i) the worker has previously made a report of substantially the same information in the manner specified in section 6, 7 or 8, as the case may be, but no feedback has been provided to the worker in response to the report within the period specified in section 6A(1)(e), 7A(1)(c), 10C(7)(b), 10D(7)(b) or 10E(1)(c), as the case may be, or, where feedback has been provided, the worker reasonably believes that there has been no follow-up or that there has been inadequate follow-up;

(ii) the worker reasonably believes the head of the public body concerned is complicit in the relevant wrongdoing concerned;

(iii) the worker reasonably believes that the relevant wrongdoing concerned may constitute an imminent or manifest danger to the public interest, such as where there is an emergency situation or a risk of irreversible damage.

(3) (a) The relevant Minister shall, without having considered the report or the information or any allegation contained therein, as soon as practicable but in any case not later than 10 days after receipt of a report, transmit the report to the Commissioner.

(b) Section 10D shall apply to a report transmitted to the Commissioner under paragraph (a).

(4) Each Minister of the Government shall make, or cause to be made, available clear and easily accessible information, in such form and manner as the Minister of the Government considers appropriate, including on a website maintained by or on behalf of the Minister of the Government concerned, regarding the making of reports in the manner specified in this section to the Minister of the Government or any Minister of State to whom any function vested in that Minister of the Government is delegated.

(5) In this section—

"head of the public body concerned" means—

(a) in relation to a Department of State, the Secretary General of the Department concerned,

(b) in relation to the Office of the Director of Public Prosecutions, the Director of Public Prosecutions,

(c) in relation to the Office of the Ombudsman, the Ombudsman,

(d) in relation to the Office of the Information Commissioner, the Information Commissioner,

(e) in relation to the Office of the Financial Services and Pensions Ombudsman, the Financial Services and Pensions Ombudsman,

(f) in relation to the Houses of the Oireachtas Service, the Chairman of Dáil Éireann,

(g) in relation to the Houses of the Oireachtas Commission, its chairperson,

(h) in relation to the Office of the Ombudsman for Children, the Ombudsman for Children,

(i) in relation to the Garda Síochána, the Garda Commissioner,

(j) in relation to the Garda Síochána Ombudsman Commission, its chairperson, and

(k) in relation to any other public body, the person who holds, or performs the functions of, the office of chief executive officer (by whatever name called) of the body;

"relevant Minister" means a Minister of the Government with responsibility for the public body concerned in whom functions, whether statutory or otherwise, as respects that public body, are vested, or a Minister of State to whom any such function is delegated.]

9. A disclosure is made in the manner specified in this section if it is made by the worker in the course of obtaining legal advice (including advice relating to the operation of this Act) from a barrister, solicitor, trade union official or official of an excepted body (within the meaning of section 6 of the Trade Union Act 1941).

10. F33[A disclosure is made in the manner specified in this section if—

(a) it is made otherwise than in the manner specified in sections 6 to 9,

(b) the worker reasonably believes that the information disclosed in the report, and any allegation contained in it, are substantially true, and

(c) the worker—

(i) has previously made a disclosure of substantially the same information in the manner specified in section 6, 7 or 8, as the case may be, but no appropriate action was taken in response to the report within the period specified in section 6A(1)(e), 7A(1)(c), 10C(7)(b), 10D(7)(b) or 10E(1)(c), F34[as the case may be,]

F35[(ia) has previously made a disclosure of substantially the same information in the manner specified in section 7B, or]

(ii) reasonably believes that—

(I) the relevant wrongdoing concerned may constitute an imminent or manifest danger to the public interest, such as where there is an emergency situation or a risk of irreversible damage, or

(II) if he or she were to make a report in the manner specified in section 7 F35[, 7B] or 8, as the case may be—

(A) there is a risk of penalisation, or

(B) there is a low prospect of the relevant wrongdoing being effectively addressed, due to the particular circumstances of the case, such as those where evidence may be concealed or destroyed or where a prescribed person may be in collusion with the perpetrator of the wrongdoing or involved in the wrongdoing.]

10A. (1) There is hereby established an office to be known, in the Irish language, as Oifig an Choimisinéara um Nochtadh Cosanta and, in the English language, as the Office of the Protected Disclosures Commissioner and the holder of the office shall be known as the Protected Disclosures Commissioner (in this Act referred to as the "Commissioner").

(2) The holder of the office of Commissioner shall be the person who, for the time being, holds the office of Ombudsman.

(3) The Commissioner shall be a corporation sole with perpetual succession and an official seal and with power—

(a) to sue and be sued, and

(b) with the consent of the Minister and the Minister for Finance, to acquire, hold and dispose of land or an interest in land, and to acquire, hold and dispose of any other property.

(4) The Commissioner shall be independent in the performance of his or her functions.

(5) The Commissioner shall have all such powers as are necessary or expedient for, or incidental to, the performance of his or her functions under this Act.

(6) Subject to this section, Schedule 5 shall have effect in relation to the Commissioner.

(7) The Commissioner shall perform the functions conferred on him or her by or under this Act or any other Act.

(8) The Commissioner shall provide such administrative and support services to the Disclosures Recipient, appointed under Schedule 3 pursuant to section 18, as are necessary for the performance of the functions of the Disclosures Recipient.]

10B. (1) The Commissioner shall ensure that the external reporting channels and procedures for making reports to the Commissioner in the manner specified in section 7 meet the following criteria if they are to be considered to be independent and autonomous:

(a) they are designed, established and operated in a manner that ensures the completeness, integrity and confidentiality of the information concerned and prevents access thereto by persons other than designated persons and any other members of staff duly authorised in that behalf;

(b) they enable the durable storage of information in accordance with section 16C to allow further investigations to be carried out.

(2) External reporting channels and procedures shall enable reports to be made to the Commissioner in the manner specified in section 7—

(a) in writing and orally, and

(b) in the case of a report made orally, by telephone or through other voice messaging systems and, upon request by the reporting person, by means of a physical meeting, with the Commissioner or a designated person, as the case may be, within a reasonable period from the making of the request.

(3) The Commissioner shall acknowledge, in writing, to the reporting person, receipt of a report made to the Commissioner not more than 7 days after receipt of it, save where the reporting person explicitly requested otherwise or the Commissioner reasonably believes that acknowledging receipt of the report would jeopardise the protection of the identity of the reporting person.

(4) The Commissioner shall ensure that where a report is received by the Commissioner through channels and procedures other than those provided for in subsections (1) and (2) or is received by a member of staff other than a designated person—

(a) it shall be forwarded promptly and without modification to the designated person, and

(b) any information that might identify the reporting person or the person concerned shall not be disclosed by such member of staff.

(5) The Commissioner shall designate one or more than one member of staff (in this section referred to as a "designated person") to be responsible for handling reports and, in particular, for providing any person with information on the procedures for making a report in the manner specified in section 7.

(6) The Commissioner shall ensure that designated persons receive specific training for the purposes of handling reports.

(7) The Commissioner shall publish on a website maintained by or on behalf of the Commissioner in a separate, easily identifiable and accessible section at least the following information:

(a) the conditions for qualifying for protection under this Act;

(b) the contact details of the Commissioner for the purpose of making reports to the Commissioner in the manner specified in section 7, in particular the electronic and postal addresses and the telephone numbers for making such reports, indicating whether the telephone conversations are recorded;

(c) the procedures applicable to the making of reports using the external reporting channels and procedures, including the manner in which the Commissioner may request the reporting person to clarify the information reported or to provide additional information, the period for providing feedback (including further feedback) and the type and content of such feedback;

(d) the confidentiality regime applicable to reports and, in particular, the information in relation to the processing of personal data in accordance with section 16B and under applicable data protection law;

(e) the nature of the follow-up to be given in relation to reports;

(f) the remedies and procedures for protection against penalisation and the availability of advice pursuant to Article 20.1(a) of the Directive for persons contemplating making a report;

(g) a statement clearly explaining the conditions under which persons making a report using the external channels and procedures are protected from incurring liability for a breach of confidentiality pursuant to sections 14 and 15;

(h) contact details for the support services provided under section 21A;

(i) such other information as the Minister may specify in guidance under section 21.

(8) (a) The Commissioner shall review the external reporting channels and procedures regularly but at least once within 3 years after the date of first publication of information under subsection (7) and at least once in every period of 3 years after the first such review.

(b) In reviewing the external reporting channels and procedures, the Commissioner shall take account of their operation and may consult with prescribed persons in relation to the operation of external channels and procedures established, maintained and operated for the purposes of enabling the making of reports to prescribed persons in the manner specified in section 7 and adapt the external channels and procedures accordingly as the Commissioner considers necessary and appropriate.

(9) A reporting person shall, in respect of the report concerned and any follow-up procedures, without prejudice to his or her rights under this Act and to such extent as may reasonably and lawfully be required for the purposes of this Act, cooperate with the Commissioner in relation to the performance by the Commissioner of the functions conferred on the Commissioner by or under this Act.]

11. (1) The Unfair Dismissals Act 1977 is amended—

(a) in section 1 by inserting the following definitions:

“ ‘protected disclosure’ has the meaning given by the Protected Disclosures Act 2014;

‘relevant wrongdoing’ has the meaning given by the Protected Disclosures Act 2014;”;

(b) in section 6 by inserting the following paragraph after paragraph (b) of subsection (2):

“(ba) the employee having made a protected disclosure,”;

(c) in section 6 by inserting the following subsection after subsection (2C):

“(2D) Sections 3 and 4 do not apply to a case falling within paragraph (ba) of subsection (2) and that paragraph applies to a person who would otherwise be excluded from this Act by any of paragraphs (a) to (c) and (e) to (k) of section 2(1).”;

(d) in section 7 by inserting the following subsection after subsection (1):

“(1A) In relation to a case falling within section 6(2)(ba) the reference in subsection (1)(c)(i) to 104 weeks has effect as if it were a reference to 260 weeks.”;

and

(e) in section 7 by inserting the following subsection after subsection (2A):

“(2B) Where—

(a) the dismissal of an employee results wholly or mainly from the employee having made a protected disclosure, and

(b) the investigation of the relevant wrongdoing concerned was not the sole or main motivation for making the disclosure,

the amount of compensation that is just and equitable may be up to 25 per cent less than the amount that it would otherwise be.”.

(2) Schedule 1 contains provisions for interim relief in cases where a claim is brought for redress for a dismissal which is an unfair dismissal by virtue of section 6(2)(ba) (inserted by subsection (1)) of the Unfair Dismissals Act 1977.

12. (1) An employer shall not penalise or threaten penalisation against an employee, or cause or permit any other person to penalise or threaten penalisation against an employee, for having made a protected disclosure.

(2) Subsection (1) does not apply to the dismissal of an employee to whom section 6(2)(ba) of the Unfair Dismissals Act 1977 applies.

(3) Schedule 2 shall have effect in relation to an alleged contravention of subsection (1) .

(4) Subsection (3) does not apply in relation to the penalisation of an employee if the employee is within paragraph (d) of section 2(1) of the Unfair Dismissals Act 1977.

(5) Any person who, on examination authorised under paragraph 3(1) of Schedule 2, wilfully makes any material statement which the person knows to be false or does not believe to be true commits an offence and is liable on summary conviction to a class A fine or imprisonment for a term not exceeding 12 months or both.

(6) A person to whom a notice under paragraph 3(2) of Schedule 2 has been given and who refuses or wilfully neglects to attend in accordance with the notice or who, having so attended, refuses to give evidence or refuses or wilfully fails to produce any document to which the notice relates commits an offence and is liable on summary conviction to a class A fine.

(7) A document purporting to be signed by the chairperson or a deputy chairperson of the Labour Court stating that—

(a) a person named in the document was, by a notice under paragraph 3(2) of Schedule 2, required to attend before the Labour Court on a day and at a time and place specified in the document, to give evidence or produce a document, or both, and

(b) a sitting of the Labour Court was held on that day and at that time and place, and the person did not attend before the Labour Court pursuant to the notice or, having so attended, refused to give evidence or refused or wilfully failed to produce the document, shall, in a prosecution of the person for an offence under subsection (6), be evidence of the matters so stated without further proof unless the contrary is shown.

F42[(7A) An employee who claims to have suffered penalisation wholly or mainly for having made a protected disclosure may apply to the Circuit Court for interim relief within 21 days immediately following the date of the last instance of penalisation or such longer period as the Court may allow.

(7B) In this section and Schedule 2, references to "employee" include a worker referred to in paragraphs (d), (g) and (h) of the definition of "worker" in section 3(1).

(7C) In any proceedings by an employee under the Workplace Relations Act 2015 in respect of an alleged contravention of subsection (1), the penalisation shall be deemed, for the purposes of this section, to have been as a result of the employee having made a protected disclosure, unless the employer proves that the act or omission concerned was based on duly justified grounds.]

(8) Summary proceedings for an offence under subsection (5) or (6) may be brought and prosecuted by the Minister for Jobs, Enterprise and Innovation.

(9) F43[…]

(10) F43[…]

13. (1) If a person causes detriment to another person because the other person or a third person made a protected disclosure, the person to whom the detriment is caused has a right of action in tort against the person by whom the detriment is caused.

(2) A person may not both—

(a) pursue a right of action under subsection (1) against a person in respect of a matter, and

(b) in respect of the same matter make or present against the same person—

(i) a claim for redress under the Unfair Dismissals Acts 1977 to 2007,

(ii) a complaint under Schedule 2, or

(iii) a complaint under section 114 of the Defence Act 1954 or section 6 of the Ombudsman (Defence Forces) Act 2004.

F44[(2A) Where the investigation of the relevant wrongdoing concerned was not the sole or main motivation for making the protected disclosure concerned, in determining the amount of any damages to be awarded, in proceedings under this section, to a person to whom detriment is caused, the amount may be up to 25 per cent less than the amount that it would otherwise be.

(2B) In any proceedings under this section in respect of alleged detriment caused to a person, the detriment so caused shall be deemed, for the purposes of this section, to have been caused as a result of the person or another person having made a protected disclosure, unless the person whom it is alleged caused the detriment proves that the act or omission concerned was based on duly justified grounds.]

F45[(3) In subsection (1), "detriment" means an act or omission referred to in any of paragraphs (a) to (q) of the definition of "penalisation" in section 3, subject to the modification that references in any of the said paragraphs to a worker shall be read as a reference to the person to whom the detriment is caused.]

13A. A person who suffers damage resulting from the making of a report, where the reporting person knowingly reported false information, has a right of action in tort against the reporting person.]

14. (1) No cause of action in civil proceedings, other than a defamation action (within the meaning of the Defamation Act 2009), shall lie against a person in respect of the making of a protected disclosure.

(2) The Defamation Act 2009 is amended in Part 1 of Schedule 1 by inserting the following paragraph after paragraph 13:

“13A. A protected disclosure within the meaning of the Protected Disclosures Act 2014.”.

14A. (1) A person who—

(a) hinders or attempts to hinder a worker in making a report,

(b) penalises or threatens penalisation or causes or permits any other person to penalise or threaten penalisation against any of the following:

(i) a reporting person;

(ii) a facilitator;

(iii) any third person who is connected with a reporting person and who could suffer retaliation in a work-related context, including as a colleague or relative of the reporting person;

(iv) any legal entity that a reporting person owns, works for or is otherwise connected with in a work-related context,

(c) brings vexatious proceedings against any person or legal entity referred to in paragraph (b),

(d) breaches the duty of confidentiality in section 16 regarding the identity of reporting persons, or

(e) fails to comply with the requirement in section 6(3) to establish, maintain and operate internal reporting channels and procedures referred to in the said section 6(3),

commits an offence.

(2) A reporting person who makes a report containing any information that he or she knows to be false commits an offence.

(3) A person who commits an offence under subsection (1)(a), (b), (c) or (e) is liable—

(a) on summary conviction, to a class A fine or to imprisonment for a term not exceeding 12 months, or both, or

(b) on conviction on indictment, to a fine not exceeding €250,000 or to imprisonment for a term not exceeding 2 years, or both.

(4) A person who commits an offence under subsection (1)(d) is liable—

(a) on summary conviction, to a class A fine or to imprisonment for a term not exceeding 12 months, or both, or

(b) on conviction on indictment, to a fine not exceeding €75,000 or to imprisonment for a term not exceeding 2 years, or both.

(5) A person who commits an offence under subsection (2) is liable—

(a) on summary conviction, to a class A fine or to imprisonment for a term not exceeding 12 months, or both, or

(b) on conviction on indictment, to a fine not exceeding €100,000 or to imprisonment for a term not exceeding 2 years, or both.

(6) (a) Where an offence under subsection (1)(a), (b), (c), (d) or (e) or section 10F(14) or 12(5) or (6) has been committed by a body corporate and is proved to have been committed with the consent or connivance of or to be attributable to any neglect on the part of a person, being a director, manager, secretary or other officer of the body corporate, or a person who was purporting to act in any such capacity, that person as well as the body corporate commits an offence and shall be liable to be proceeded against and punished as if he or she committed the first-mentioned offence.

(b) Where the affairs of a body corporate are managed by its members, paragraph (a) shall apply in relation to the acts and defaults of a member in connection with his or her functions of management as if he or she were a director or manager of the body corporate.

(7) Summary proceedings for an offence under subsection (1)(e) may be brought and prosecuted by the Workplace Relations Commission.]

15. In a prosecution of a person for any offence prohibiting or restricting the disclosure of information it is a defence for the person to show that, at the time of the alleged offence, the disclosure was, or was reasonably believed by the person to be, a protected disclosure.

F48[16. (1) A person to whom a report is made or transmitted under this Act (in this subsection referred to as "the first-mentioned person") shall not, without the explicit consent of the reporting person, disclose to another person, other than such persons (including members of staff designated under section 6A, 7A, 10B, 10C, 10D or 10E for the purposes therein stated) as the first-mentioned person reasonably considers may be necessary for the purposes of the receipt or transmission of, or follow-up on, reports as required under this Act, the identity of the reporting person or any information from which the identity of the reporting person may be directly or indirectly deduced.

(2) Subsection (1) shall not apply in the following cases:

(a) where the disclosure is a necessary and proportionate obligation imposed by Union law or the law of the State in the context of investigations or judicial proceedings, including with a view to safeguarding the rights of defence of the person concerned;

(b) where the person to whom the report was made or transmitted—

(i) shows that he or she took all reasonable steps to avoid disclosing the identity of the reporting person or any such information referred to in subsection (1), or

(ii) reasonably believes that disclosing the identity of the reporting person or any such information is necessary for the prevention of serious risk to the security of the State, public health, public safety or the environment;

(c) where the disclosure is otherwise required by law.

(3) (a) Where the identity of the reporting person or any other information referred to in subsection (1) is disclosed to another person in accordance with paragraph (a) or (b)(ii) of subsection (2), the reporting person shall be notified, in writing, before their identity or the information concerned is disclosed unless such notification would jeopardise—

(i) the effective investigation of the relevant wrongdoing concerned,

(ii) the prevention of serious risk to the security of the State, public health, public safety or the environment, or

(iii) the prevention of crime or the prosecution of a criminal offence.

(b) A notification under paragraph (a) shall include the reasons for the disclosure referred to in that paragraph.

(4) Where reports are made or transmitted to a prescribed person, the Commissioner or an other suitable person (within the meaning of section 10C or 10D, as the case may be) under this Act that include trade secrets (within the meaning of the European Union (Protection of Trade Secrets) Regulations 2018 (S.I. No. 188 of 2018)), the prescribed person, the Commissioner or such other suitable person shall not use or disclose those trade secrets for any purpose beyond what is necessary for proper follow-up of the disclosure concerned.

(5) A reporting person shall have a right of action in tort against a person who fails to comply with subsection (1).]

16A.(1) The identity of any person concerned shall be protected by a prescribed person or the Commissioner, as the case may be, to whom a report is made or transmitted, as the case may be, or by an other suitable person (within the meaning of section 10C or 10D) to whom a report is transmitted, under this Act, for as long as any investigation triggered by the report is ongoing.

(2) Subsection (1) shall not preclude the disclosure of the identity of any person concerned where the prescribed person, the Commissioner or the suitable person, as the case may be, reasonably considers that such disclosure is necessary for the purposes of this Act or where such disclosure is otherwise authorised or required by law, as the case may be.

(3) Sections 7A, 10B, 10C, 10D, 10E, 16B and 22 shall, with any necessary modifications, apply to the protection of the identity of persons concerned as those provisions apply to the protection of the identity of reporting persons.]

16B. (1) (a) The rights and obligations provided for in Articles 12 to 22 and Article 34, and Article 5 in so far as any of its provisions correspond to the rights and obligations in Articles 12 to 22, of the General Data Protection Regulation, and in Directive (EU) 2016/680 of the European Parliament and of the Council of 27 April 2016⁶, are restricted in respect of relevant data—

(i) to the extent necessary and proportionate for the purposes of—

(I) safeguarding the important objectives of general public interest, and

(II) the protection of the data subject or the rights and freedoms of others,

and

(ii) to the extent, and as long as, necessary to prevent and address attempts to hinder reporting or to impede, frustrate or slow down follow-up, in particular investigations, or attempts to find out the identity of reporting persons.

(b) The important objectives of general public interest referred to in paragraph (a) are—

(i) those referred to in section 60(7) of the Data Protection Act 2018, and

(ii) the effective operation of this Act and, in particular, the protections afforded by this Part.

(2) Without prejudice to the generality of subsection (1), a restriction of a right or obligation under that subsection shall be considered necessary and, as the case may be, proportionate for the purposes referred to in paragraph (a) of subsection (1) where the exercise of the right or compliance with the obligation may—

(a) necessitate the disclosure of information that might identify the reporting person where such disclosure would be contrary to section 16, or

(b) prejudice the effective follow-up, including any investigation of the relevant wrongdoing concerned.

(3) Where a restriction of a right or obligation is applied by a relevant person in accordance with subsection (1), the relevant person shall inform the data subject of such restriction, unless to do so would—

(a) necessitate the disclosure of information that might identify the reporting person where such disclosure of information would be contrary to section 16,

(b) prejudice the effective follow-up, including any investigation, of the relevant wrongdoing concerned, or

(c) prejudice the achievement of any of the important objectives of general public interest set out in subsection (1)(b).

(4) Where a relevant person informs a data subject of a restriction in accordance with subsection (3), the relevant person shall also inform the data subject of the possibility of lodging a complaint with the Data Protection Commission or of seeking judicial remedy in relation to such restriction.

(5) A relevant person shall ensure that relevant data in respect of which the relevant person is the controller is stored for no longer than is necessary for the fulfilment of the objective referred to in subsection (1)(b)(i).

(6) A relevant person shall implement technical and organisational measures to prevent the abuse or unlawful access to or transfer of relevant data in respect of which the relevant person is the controller, including but not limited to the following:

(a) the use of secure storage, passwords, encryption and other methods to ensure that the relevant data can only be accessed by persons authorised by the relevant person to access that data;

(b) the use of controls to ensure that the relevant data is only disclosed to persons authorised by the relevant person, or entitled or permitted by law, to receive that data;

(c) data minimisation, including the use of anonymisation and pseudonymisation, where appropriate.

(7) Any processing of personal data pursuant to this Act, including the exchange or transmission of personal data by prescribed persons, the Commissioner and any suitable persons, shall be carried out in accordance with applicable data protection law.

(8) Personal data which are manifestly not relevant for the handling of a specific report shall not be collected or, if accidentally collected, shall be deleted without undue delay.

(9) In this section—

"relevant data" means personal data, including special categories of personal data within the meaning of Article 9 of the General Data Protection Regulation and data relating to criminal convictions and offences within the meaning of Article 10 of the General Data Protection Regulation, processed for the purposes of this Act including receiving, dealing with or transmitting a report or follow-up on such a report;

"relevant person" means a person to whom a report is made under this Act or any person to whom a report is transmitted in the performance of the first-mentioned person’s functions under this Act.]

16C. (1) This section applies to a person to whom a report (including an anonymous report) is made or transmitted under this Act (in this section referred to as a "person to whom this section applies").

(2) Subject to subsection (3), a person to whom this section applies shall keep a record of every report made or transmitted to the person under this Act.

(3) (a) A person to whom an anonymous report is made or transmitted under this Act shall make a record, in such form and manner as the person considers appropriate, of its receipt or transmission, as the case may be, and of such information relating to the report as that person considers necessary and appropriate for the purposes of the application of this Act should the reporting person be subsequently identified and penalised for having made the report.

(b) Records made under paragraph (a) shall be retained for no longer than is necessary and proportionate to comply with the provisions of this or any other enactment.

(4) Where a recorded telephone line or another recorded voice messaging system is used to make a report under this Act, subject to the consent of the reporting person, the person to whom this section applies may document the oral reporting in the form of—

(a) a recording of the conversation in a durable and retrievable form, or

(b) a complete and accurate transcript of the conversation prepared by the member of staff designated under section 6A, 7A, 10B, 10C, 10D or 10E for the purposes therein stated by the person to whom this section applies.

(5) Where an unrecorded telephone line or another unrecorded voice messaging system is used to make a report under this Act the person to whom this section applies may document the oral reporting in the form of accurate minutes of the conversation prepared in writing by the member of staff designated under section 6A, 7A, 10B, 10C, 10D or 10E for the purposes therein stated.

(6) Where a reporting person has disclosed his or her identity, and the person to whom this section applies has documented the reporting in the form of a transcript or minutes in accordance with subsection (4) or (5), as the case may be, the person to whom this section applies shall offer the reporting person the opportunity to check, rectify and agree by way of signature the transcript or minutes.

(7) Where a reporting person requests a meeting in person with a member of staff designated under section 6A, 7A, 10B, 10C, 10D or 10E for the purposes therein stated—

(a) the person to whom this section applies shall ensure, subject to the consent of the reporting person, that complete and accurate records of the meeting are kept in a durable and retrievable form, and

(b) the person to whom this section applies may document the meeting in the form of—

(i) an audio recording of the conversation in a durable and retrievable form, or

(ii) accurate minutes of the meeting prepared by a member of staff so designated,

and where the reporting person has disclosed his or her identity, the person to whom this section applies shall offer that reporting person the opportunity to check, verify and agree the minutes of the meeting by signing them.

(8) Reports referred to in subsection (1), shall be retained for no longer than is necessary and proportionate to comply with the provisions of this or any other enactment.

(9) Section 16 applies to records made and reports retained under this section.]

17. (1) This section applies to a disclosure of relevant information, other than a disclosure of relevant information to which section 18 applies, that might reasonably be expected to facilitate the commission of an offence or to prejudice or impair—

(a) the prevention, detection or investigation of offences, the apprehension or prosecution of offenders or the effectiveness of lawful methods, systems, plans or procedures employed for any of those matters,

(b) the enforcement or administration of, or compliance with, any law,

(c) lawful methods, systems, plans or procedures employed for ensuring the safety of the public or the safety or security of persons or property,

(d) the fairness of proceedings before a court or tribunal,

(e) the security of a relevant institution, or

(f) the security of any system of communications of the Garda Síochána, the Defence Forces or a relevant institution.

(2) If a person has been prescribed in relation to the relevant information under section 7, the disclosure is not a protected disclosure unless—

(a) it is made in the manner specified in section 6(1)(a), 7 or 9, or

F52[(b) if it is taxpayer information (other than taxpayer information that relates to a breach referred to in subparagraph (ii) or (iii) of paragraph (a) of the definition of "breach" in section 3), it is made in the manner specified in section 10 to the Comptroller and Auditor General, or]

(c) in any other case, it is made in the manner specified in section 10, the conditions in subsection (3) are met and it is made to a member of Dáil Éireann or Seanad Éireann.

(3) The conditions referred to in subsection (2)(c) are—

(a) that the person by whom the disclosure was made has made a disclosure of substantially the same relevant information in the manner specified in section 7,

(b) that a reasonable period for taking action in relation to that disclosure has passed, and

(c) that, having notified the person prescribed under section 7 in relation to the relevant information, the person by whom that disclosure was made reasonably believes that no action has been taken in relation to that disclosure or that any action so taken was inadequate.

(4) If no person has been prescribed under section 7 in relation to the relevant information, the disclosure is not a protected disclosure unless—

(a) it is made in the manner specified in section 6(1)(a) or 9, or

(b) it is made in the manner specified in section 10, the condition in subsection (5) is met and it is made to a member of Dáil Éireann or Seanad Éireann.

(5) The condition referred to in subsection (4)(b) is that the disclosure is to the effect that—

(a) an investigation undertaken for the purpose of the enforcement of any law, or anything done in the course of such an investigation, or

(b) anything done for the purpose of the prevention or detection of any offence, the apprehension of an offender or the prosecution of an offence, is not authorised by law or contravenes any law.

(6) Procedures established by Standing Orders of Dáil Éireann or Seanad Éireann may regulate how members of Dáil Éireann or Seanad Éireann are to deal with relevant information disclosed to them under subsection (2)(c) or (4)(b).

(7) In this section—

“relevant institution” means—

(a) a place to which the Prisons Acts 1826 to 2007 apply,

(b) a military prison or detention barrack within the meaning in each case of the Defence Act 1954,

(c) St. Patrick’s Institution,

(d) a children detention school within the meaning of section 3 of the Children Act 2001, or

(e) a remand centre designated under section 88 of the Children Act 2001;

“taxpayer information” has the same meaning as in section 851A of the Taxes Consolidation Act 1997.

18. (1) This section applies to a disclosure of information if it might reasonably be expected—

(a) to affect adversely—

(i) the security of the State,

(ii) the defence of the State, or

(iii) the international relations of the State,

or

(b) to reveal, or lead to the revelation of, the identity of a person who has given information in confidence to a public body in relation to the enforcement or administration of the law or any other source of such information given in confidence.

(2) Without prejudice to the generality of subsection (1) this section applies to a disclosure of information—

(a) which was obtained or prepared for the purpose of intelligence in respect of the security or defence of the State,

(b) which relates to—

(i) the tactics, strategy or operations of the Defence Forces in or outside the State, or

(ii) the detection, prevention or suppression of activities calculated or tending to undermine the public order or the authority of the State (which expression has the same meaning as in section 2 of the Offences Against the State Act 1939),

(c) which consists of a communication between a Minister of the Government and a diplomatic mission or consular post in the State or a communication between the Government or a person acting on behalf of the Government and another government or a person acting on behalf of another government,

(d) which consists of a communication between a Minister of the Government and a diplomatic mission or consular post of the State,

(e) which was communicated in confidence to any person in or outside the State from any person in or outside the State, relates to a matter referred to in subsection (1) or to the protection of human rights and was expressed by the latter person to be confidential or to be communicated in confidence,

(f) which was communicated in confidence from, to or within an international organisation of states or a subsidiary organ of such an organisation or an institution or body of the European Union or relates to negotiations between the State and such an organisation, organ, institution or body or within or in relation to such an organisation, organ, institution or body, or

(g) which is contained in a record of an organisation, organ, institution or body referred to in paragraph (f) and the disclosure of which is prohibited by the organisation, organ, institution or body.

(3) A disclosure of information to which this section applies is not a protected disclosure unless—

(a) it is made in the manner specified in section 6(1)(a), 8 or 9, or

(b) it is made in the manner specified in section 10 to the Disclosures Recipient.

(4) There shall be an office of Disclosures Recipient and Schedule 3 shall have effect in relation to that office.

19. (1) The Garda Síochána Act 2005 is amended—

(a) by inserting the following section after section 102:

“Protected disclosures relating to the Garda Síochána

102A. (1) Where a disclosure relating to the Garda Síochána is disclosed to the Ombudsman Commission as a prescribed person under section 7 of the Protected Disclosures Act 2014 in respect of disclosures so relating, it may, if it appears to it desirable in the public interest to do so, investigate the disclosure, even if the worker (within the meaning of that Act) making the disclosure is a member of the Garda Síochána.

(2) The provisions of this Part relating to investigations and reports apply with the necessary modifications in relation to a relevant wrongdoing to which a disclosure referred to in subsection (1) relates as though it were the subject of a complaint referred to in section 91.”,

and

(b) by repealing section 124.

(2) The Garda Síochána (Confidential Reporting of Corruption or Malpractice) Regulations 2007 (S.I. No. 168 of 2007) are revoked.

20. (1) Section 4 of the Ombudsman (Defence Forces) Act 2004 is amended by inserting the following subsection after subsection (3):

“(3A) If the complaint is that a person has penalised or threatened penalisation (within the meaning of the Protected Disclosures Act 2014) against, or caused or permitted any other person to penalise or threaten penalisation against, the complainant for having made a protected disclosure (within the meaning of that Act), the Ombudsman—

(a) is not prevented from investigating any action that is the subject of the complaint, and

(b) may not decide not to carry out, and may not decide to discontinue, an investigation into any such action,

because no complaint has been made under section 114 of the Act of 1954.”.

(2) The amendment made by subsection (1) does not affect any right to complain, under section 114 of the Defence Act 1954, that a person has penalised or threatened penalisation against, or caused or permitted any other person to penalise or threaten penalisation against, the complainant for having made a protected disclosure or to submit any grievance in relation to such a complaint in accordance with regulations under subsection (4) of the said section 114.

21. (1) The Minister may issue guidance for the purpose of assisting—

(a) public bodies in the performance of their functions under sections 6 and 6A,

(b) prescribed persons in the performance of their functions under sections 7 and 7A,

(c) the Commissioner in the performance of his or her functions under sections 7, 7A, 10B, 10C and 10D,

(d) other suitable persons (within the meaning of section 10C or 10D, as the case may be) to whom a report is transmitted by the Commissioner under section 10C(1)(b) or 10D(1)(b)(ii) in the performance of their functions under section 10E, and

(e) Ministers of the Government in respect of the information required to be provided under section 8(4),

and may from time to time revise or re-issue such guidance.

(2) Public bodies, prescribed persons, the Commissioner and other suitable persons (within the meaning aforesaid) shall have regard to any guidance issued under subsection (1) in the performance of their functions under this Act.

(3) The Minister shall publish or cause to be published guidance issued under subsection (1) in such form and manner, including on a website maintained by or on behalf of the Minister, as the Minister considers appropriate.]

21A. (1) The Minister shall make available, or cause to be made available, in such a form and manner, as the Minister considers appropriate, that is easily accessible to the public and free of charge, including on a website maintained by or on behalf of the Minister, comprehensive and independent information and advice on—

(a) the making of a protected disclosure and related procedures,

(b) protection against penalisation,

(c) remedies available in respect of penalisation, and

(d) the rights of the person concerned,

under this Act.

(2) Prescribed persons, the Commissioner, or other suitable persons (within the meaning of section 10C or 10D, as the case may be), shall provide to the Workplace Relations Commission, the Labour Court or any court of competent jurisdiction such information as may be required by the body or court concerned for the purposes of making a determination, in any proceedings by a reporting person under this Act, as to whether the reporting person is entitled to the protections provided under this Act.]

F55[22. (1) Each public body, prescribed person and the Commissioner shall, not later than 1 March in each year, provide the following information to the Minister in respect of the immediately preceding calendar year in a form which does not enable the identification of reporting persons or persons concerned:

(a) the number of reports made to the public body, prescribed person or Commissioner, as the case may be;

(b) in the case of the Commissioner, the number of reports transmitted to the Commissioner under section 8;

(c) in the case of the Commissioner, the number of reports transmitted by the Commissioner under section 10C(1)(b) or 10D(1)(b)(ii) to an other suitable person (within the meaning of section 10C or 10D, as the case may be);

(d) the number of reports transmitted to the public body, prescribed person or Commissioner, as the case may be, under sections 7, 10B, 10C and 10D;

(e) in respect of each report referred to in paragraphs (a) to (d), whether the relevant wrongdoing concerned was a breach;

(f) the number of investigations and proceedings opened by the public body, prescribed person or Commissioner in relation to the relevant wrongdoings concerned as a result of the reports referred to in paragraphs (a) to (d);

(g) the number of investigations and proceedings opened, in the years preceding the year in respect of which the report is being made, by the public body, prescribed person or Commissioner in relation to the relevant wrongdoings concerned that remain open;

(h) the number of investigations and proceedings closed by the public body, prescribed person or Commissioner in relation to the relevant wrongdoings concerned as a result of the reports referred to in paragraphs (a) to (d);

(i) in respect of each closed investigation or proceedings referred to in paragraph (h), the outcome of the investigation or proceedings and the decision taken by the public body, prescribed person or Commissioner;

(j) where relevant and in so far as it can be ascertained, the estimated financial damage and the amounts recovered following any investigation and proceedings referred to in paragraph (h);

(k) such other information relating to the performance of the functions of public bodies, prescribed bodies or the Commissioner, as the case may be under this Act, as may be requested by the Minister.

(2) The information provided under subsection (1) shall be in such format as the Minister may specify.

(3) The Minister shall submit to the Commission of the European Union, in aggregate form, the information provided to him or her under subsection (1) in relation to the reports referred to in paragraph (e) of that subsection.

(4) The Minister shall publish, in aggregate form, the information provided to him or her under subsection (1) on a website maintained by or on behalf of the Minister.

(5) Each public body, prescribed person and the Commissioner shall prepare and publish in such form and manner as the body, person or Commissioner, as the case may be, considers appropriate, including on a website maintained by or on behalf of the public body, prescribed person or Commissioner, as the case may be, not later than 31 March each year a report in respect of the immediately preceding calendar year containing—

(a) a statement confirming that the public body, prescribed person or Commissioner has in place either or both of the following:

(i) internal reporting channels and procedures;

(ii) there are external reporting channels and procedures,

and

(b) the information provided to the Minister under subsection (1).

(6) Where a public body publishes a report of its activities in respect of any calendar year, the information referred to in subsection (5) may be included in the report.

(7) The Commissioner shall, not later than 1 March in each year, provide to the Minister in respect of the immediately preceding calendar year, in a form which does not enable the identification of reporting persons or persons concerned, information regarding the number of reports transmitted by the Commissioner to other persons under sections 10C(1)(b) and 10D(1)(b).

(8) The Minister may request, in writing, from a public body or prescribed person or the Commissioner, as the case may be, such further information relating to the performance of the functions of the public body, prescribed body or Commissioner concerning the implementation of this Act as the Minister may reasonably require for the purposes of this section.

(9) (a) The Commissioner shall, as soon as practicable but not later than 6 months after the end of each year, cause a report on the performance of his or her functions under this Act (in this subsection referred to as the "annual report") to be laid before each House of the Oireachtas and may, from time to time, cause to be laid before each such House such other reports with respect to those functions as he or she thinks fit.

(b) Notwithstanding paragraph (a), if, but for this paragraph, the first annual report would relate to a period of less than 6 months, the first annual report shall relate to that period and to the year immediately following that period and shall be made as soon as practicable, but not later than 6 months after the end of that year.

(c) An annual report shall include information in such form and regarding such matters as the Commissioner thinks fit or as the Minister may direct.

(d) Nothing in this subsection shall be construed as requiring the Commissioner to include information the inclusion of which would, in the opinion of the Commissioner, be likely to prejudice the performance of his or her functions under this Act.]

23. Any provision in an agreement is void in so far as it purports—

(a) to prohibit or restrict the making of protected disclosures,

(b) to exclude or limit the operation of any provision of this Act,

(c) to preclude a person from bringing any proceedings under or by virtue of this Act, or

(d) to preclude a person from bringing proceedings for breach of contract in respect of anything done in consequence of the making of a protected disclosure.

24. (1) The Acts specified in column (2) of Part 1 of Schedule 4 are amended to the extent specified in column (4) of that Schedule.

(2) The statutory instrument specified in column (2) of Part 2 of Schedule 4 is amended to the extent specified in column (4) of that Schedule.

25. (1) This Act is without prejudice to any specific rules on the reporting of breaches as provided for in the sector-specific Union acts listed in Part II of the Annex.

(2) Specific rules on the reporting of breaches referred to in subsection (1) shall continue to apply without prejudice to, and are in addition to, the provisions of this Act in so far as those provisions relate to the reporting of breaches of the sector-specific Union Acts referred to in subsection (1).

(3) Nothing in this Act shall be construed to prevent or prejudice the exercise of any right or entitlement of a person under or relating to any of the specific rules on the reporting of breaches referred to in subsection (1).]

26. The transitional provisions set out in Schedule 7 shall have effect.]