Revenue has published its Protected Disclosures Annual Report for 2025 which outlines information on both the internal and external protected disclosures received by Revenue in 2025. The publication notes a continued year‑on‑year increase in external disclosures relating to possible tax or duty non‑compliance. Internal disclosures come from current or former Revenue staff and relate to potential wrongdoing within the organisation, while external disclosures are made by workers outside Revenue concerning potential tax, duty, or customs‑related wrongdoing.
In 2025, four reports were received for consideration under Revenue’s internal policy on protected disclosure reporting in the workplace. In respect of the four reports received in 2025, assessments have been completed and follow-up procedures are ongoing, all of which are at an advanced stage. During 2025, follow up procedures in respect of four reports, which were received prior to 2025, were finalised. In three of these instances the assessment and detailed follow-up determined that there was no evidence of a relevant wrongdoing. In the fourth instance, the detailed follow up and recommendations from the Protected Disclosures Group, resulted in a strengthening of internal procedures.
External protected disclosures are reports made by workers who are employed by a business, individual or organisation, other than Revenue, that contain information about potential wrongdoing related to tax, duty or customs controls.
In 2025, a total of 1,743 reports were received through Revenue’s external protected disclosures channels, up from 930 reports received in 2024. After an initial assessment was completed for all 1,743 reports received in 2025, 241 reports were assessed as meeting the criteria to be considered as a protected disclosure.
The publication indicates that compliance interventions opened on foot of the receipt of protected disclosure reports received yielded over €1.5 million in additional taxes and/or duties for the Exchequer in 2025.
Commenting on the publication, Revenue’s Director of Internal Audit, Leeann Kennedy said
“It has always been the case that Revenue welcomes all reports of information regarding suspected tax non-compliance or tax evasion. Revenue continues to demonstrate a clear commitment to its obligations under the Protected Disclosures Act by making it as easy as possible for workers to report information about potential tax related wrongdoing that they have encountered in a work-related context”.
LOADING...