Tribunals’ Recommendations
1.1
The Final Report of the Tribunal of Inquiry into Certain Planning Matters and Payments (known as the Mahon Tribunal Report)
contained a total of 64 recommendations for further consideration in relation to a range of policy areas and contains significant,
comprehensive and detailed recommendations on addressing perceived weaknesses in the current system in relation to the better control
and oversight of conflicts of interest. This is available at:
http://www.environ.ie/en/Publications/DevelopmentandHousing/Planning/FileDownLoad,30749,en.pdf.
1.2
The Moriarty Tribunal also had one recommendation in relation to the audit of the financial affairs of Office Holders under the Ethics
Act by an inspector appointed by SIPO – see chapter 62, page 1160, of its Report. This available at: http://www.moriartytribunal.ie/images/sitecontent_426.pdf .
1.3
These recommendations, the current position in relation to each and a brief note on proposed implementation are set out in the paragraphs
following.
Recommendation 11
Periodic Disclosure – Personal
Scope
Public officials (Ethics Acts and
LGA) should be required to
disclose periodically his or her own
specified interest as well as those
held by:
 his or her family members; any
other person which is wholly or
substantially dependent on that
public official or whose affairs
are so closely connected with
that official’s affairs that a
Current Position
Analysis – factors taken into account
Provisions of the draft
General Scheme
Office Holders and other
designated public officials
in their annual periodic
statements (but not
members of Dáil and
Seanad) must declare their
own interests as well as the
interests of a spouse or child
(Sections 13, 16, 17, 18 and
19 of the Ethics Act 1995).
However this requirement
Mahon accepts that privacy concerns would arise and
suggests some interests could be disclosed on a
confidential basis to the relevant authority and published in
summary form but does not accept that such concerns arise
in the case of interests held by corporate entities.
A stepped periodic
disclosure regime will
apply to three different
categories of public
official. Senior public
officials and politicians
(Category A) will
declare publicly their
own interests (see
Mahon
Recommendation 12,
Mahon considered that ad hoc disclosures, which are made
if and when a conflict of interest arises, is generally more
effective than periodic disclosures at identifying interests
likely to give rise to such a conflict. As such, ad hoc

benefit derived by the person,
or a substantial part of it could
pass to the public official (a
related person); and
corporate entities and/or other
legal arrangements in which the
public official or one of the
above-mentioned persons has a
controlling legal or beneficial
interest as well as any other
entities or arrangements in
which the former
entities/arrangements have a
controlling interest.
arises only where they have
actual knowledge of such
interests and the interests
must be capable of
materially influencing
him/her in the performance
of his/her functions or
confer on or withhold from
the person or spouse/child a
substantial benefit.
Under the Local
Government Act, members
and designated employees
of LAs must make annual
declarations of their own
defined interests but not
those of their spouse/child.
There is no requirement
under either national or
local level to disclose in the
periodic statement interests
held by other close family
members or dependents or
interests held by other
persons closely linked to a
public official including
those held by corporate
entities and other legal
arrangements in which the
official has a controlling
disclosures are considered more effective at bringing such
interests into the public domain.
As they could conceivably influence public officials in the
performance of their functions, the draft General Scheme
provides that interests of relatives should be disclosed in
periodic statements but on a confidential basis.
Private declarable interests of the individual and the
interests of some connected persons (relatives) will not be
made public. This is due to the widening of the categories
of interests to be disclosed and concerns regarding
infringement on their privacy is in line with the OECD’s
belief that while there is a global trend towards greater
disclosure, striking the right balance between public
disclosure and protection of privacy remains a subject of
debate. There are strong reasons for disclosing, at least
partially, data of political officials, such as Members of
Parliament (MPs). Concerning rights. This approach the
lower-level public officials, the OECD notes that the right
degree of public disclosure should be determined on the
basis of a careful weighing of various considerations, such
as domestic traditions, perceptions of corruption in a given
country, possible safety concerns, and other dangers.
Interests of connected persons (which includes relatives as
well as business partners and companies and other such
legal arrangements that the person has a beneficial interest
in or is a director of) will be disclosed by category A, B
and C officials in the context of making ad hoc disclosures
where he/she has actual knowledge of the interest and
where it could materially influence him/her in the
below). Interests of
wider family and
relatives will be
declared on a private
basis by Category A to
the Commissioner.
Category B will declare
his/her declarable
interests to the head of
the organisation.
Interests of connected
persons (which includes
relatives as well as
business partners and
companies and other
such legal arrangements
that the person has a
beneficial interest in or
is a director of) will be
disclosed by all
Categories of official in
the context of making
ad hoc disclosures
where he/she has actual
knowledge of the
interest and where it
could reasonably be
perceived to be
connected with the
performance of his or
her functions.
interest or entities in which
these entities have a
controlling interest.
performance of his/her functions, rather than in making
periodic disclosures as sought by Mahon.
Recommendation 12
Periodic Disclosure – Material
Scope
In addition to the interests which
currently require disclosure, each
public official should be required to
disclose periodically the following
categories of interest whether they
could influence a person or not:
 assets and liabilities
 sources and amounts of income;
any company in which the
person has a legal or beneficial
interest;
 all company offices held by the
persons and all company
management positions;
 the person’s legal and beneficial
interest in land including the
family home;
 all gifts and benefits of more
than a specified amount
received by the person in the
relevant period which
reasonably appear to be
unconnected with that person’s
public office;
 non-pecuniary interests in so far
as those interests are capable of
being reasonably perceived to
give rise to a conflict of
interests; and
Current position
Analysis – factors taken
into account
Provisions of the draft General Scheme
The defined interests which
must be declared are largely
the same for both acts with
some differences. They are
essentially pecuniary in
nature and fall broadly into
the following categories:
remunerated occupations,
certain investments; company
directorships; interests in
land; gifts, property and
services; travel facilities,
living accommodation, meals
or entertainment;
remunerated positions as
political or public affairs
lobbyist, consultant or
advisor; and public contracts
in which the public official
has a direct or indirect
interest. Some of these
categories are subject to
exceptions.
The scope of declarable
interests has been
broadened in line with
the Mahon
recommendations but
thresholds will continue
to exist and it will be
permitted to declare
some interests on a
private or confidential
basis as set out above.
This approach is in line
with the OECD finding
that the scope of
information to be
declared depends on the
purpose of declarations
and that conflict of
interest control requires
information about
interests that have the
potential to influence the
discharge of official
duties, rather than a
necessarily allencompassing picture of
all income, assets,
outside business and
other activities.
Category A will declare to the
Commissioner their own interests, which
will be published. In any 3 consecutive 4month periods:
 the source of income in excess of
€2,600 from any remunerated trade,
profession, employment or other
occupation
 the source of any income which relates
to dealing with land
 the source of any income from
remunerated position as a lobbyist,
consultant or adviser during the
appropriate period
 any estate or interest in land (other than
a family home) in excess of a specified
threshold
 any business of dealing or developing
land by a company or other body of
which the person is concerned, or any
nominee of the public official is a
member
 any legal or beneficial interest in
companies including a holding by the
official of shares, bonds or debentures
etc. if the interest exceeds €13,000 but
excluding
o money in a current, deposit or
other account.
The current defined list of
declarable interests does not
include liabilities.

identity of clients
Certain assets but not all
assets are declarable. Under
the Ethics Acts the family
home or other homes are not
declarable nor interests in
land below €13k or land
ancillary to the home as long
as it is not being used for
commercial purposes. The
Local Government Act
requires local public officials
to disclose an interest in land
in excess of a specified
threshold including interests
held by a company of which
the representative or his/her
nominees is a member.
Liabilities are not declarable.
Remunerated posts are
declarable but not the source
of income.
Certain investments are
declarable but not where the
person holds a substantial or
controlling interest in a
company below €13,000.
There is no requirement to
declare a beneficial interest in
such investments nor an
While Mahon seeks that
unremunerated offices,
positions including on a
company’s board of
management,
membership of
organisations and other
non-pecuniary interests
which could reasonably
be considered to be
capable of influencing
the performance of
his/her functions would
be declared in the
periodic statement, it is
considered that use of the
ad hoc statements would
be more appropriate in
these regards in the event
of such an interest being
material to the
performance of the
functions of the public
official.
It is considered that
many aspects of this
recommendation are
being implemented.
Furthermore, given that
the extent of the





o an interest in a company limited
by guarantee that is not-forprofit or has charitable status,
or that is a residential
management company;
A directorship, shadow directorship or
other office or management position of
any company held by the official
during the appropriate period.
Gifts under €200: these may be
accepted and need not be declared.
Gifts of value €200-€600 may be
accepted but must be declared by all
officials where they are connected with
the official’s functions and declared
confidentially by Category A where
they are not connected with the
official’s functions.
Gifts over €600 connected with an
official’s functions must be refused or
remitted to the head of the organisation
and the Commissioner must be
notified.
Travel, accommodation, refreshment
and ancillary facilities above €600
must be declared except where they
are: A) provided in the course and for
the purpose of the performance of the
person’s duties, unless the cost is met
by the official’s employer/another
public body/an international
body/another State etc. or; B) provided
interest in a company where
that company itself holds an
interest in another company.
In relation to gifts both acts
require the disclosure of gifts
above €650 but exclude gifts
from friends or relatives for
purely personal reasons
though in the Ethics Acts
there is a requirement that to
accept such a gift it is
conditional on the acceptance
not being able to materially
influence the official in the
performance of his/her
functions.
The Ethics Act also excludes
disclosure of benefits
received within the State and
those connected with a public
official’s public functions or
secondary occupation.
disclosure obligations
and the many officials to
whom they will apply, it
is considered that the
proposed implementation
goes beyond regimes in
other jurisdictions in
some respects.



by a relative or another for personal
reasons and where it couldn’t
reasonably be perceived as capable of
influencing the person in the
performance of his/her duties.
Details of donations received during
the declaration period in excess of
€600 or €600 in aggregate must be
declared with details of the donor,
whether the donation was requested
and by whom, and if a receipt was
issued
Declarable interests during the
appropriate period, of which the
official has actual knowledge, of his or
her spouse or a child of the person or of
his or her spouse which could
reasonably be perceived to be
connected with the performance of his
or her functions.
Category A will disclose their own
interests to the Commissioner on a
confidential/private basis:
o
the estimated amount of income
from each source
o gifts over €600 that are not
connected with an official’s
functions
o travel, accommodation,
refreshment and ancillary
facilities over €600 given by a
person who is not a relative and


which are not connected with
his or her functions
o own liabilities and assets over
€50k other than pensions or an
interest in or a charge on the
family home
o the declarable interests of any
relative (other than a spouse or
child) of which the official has
actual knowledge and the
interests could reasonably be
perceived to be connected with
the performance of his or her
functions
Category B will disclose declarable
interests to the relevant authority – but
the obligation to disclose private
declarable interests will not apply and
there will be no publication
requirement. It is proposed however
that the Commissioner will have the
power to audit their returns.
Category C will have no obligation to
declare interests periodically but will
however be subject to ad hoc
disclosure obligations.
Recommendation 13
Timing of Disclosure
Each public official should be
required to:
 make a periodic
disclosure of interests
within 30 days of entering
public office and update
any interest disclosed in
the context of a periodic
disclosure within 30 days
of a significant change in
that interest; and

disclose the source of any
income in excess of
€1,000 and gifts/benefits
in excess of €250
(proposed threshold)
received either within the
twelve months prior to
assuming public office or
subsequent to leaving it.
Current position
Both the Local Government Act and Ethics
Acts provide for annual statement of interests
and do not oblige an official to update their
statement when a change occurs until the next
annual declaration. While an official may
make a voluntary statement in respect of a
change, there is no obligation to do so. Mahon
sees this as a weakness as time could elapse
before the registration of interests is made so
the registrar cannot accurately reflect interests.
Furthermore officials aren’t required to
disclose interests prior to assuming office
or after ceasing to hold that office.
Disclosure of the source (but not the
amount or monetary value) of remunerated
income and gifts or benefits over a certain
value is required in the annual statements
of interests, but there is no obligation to
disclose the source of remunerated income
or gifts/benefits received before assuming
public office or after they cease to hold
that office.
Disclosures may also be made under the
existing ethics legislation (section 29) by
any public official notifying any change in
registrable interests as a member, or in
additional interests as an office holder.
The Acts also provides under s30 for a
Analysis – factors taken into account
Provisions of the draft General
Scheme
The need to update disclosures more
In relation to timing of
frequently has been addressed in the draft disclosures the Scheme
General Scheme. The Scheme provides
provides:
for a significant simplification of the
 for Category A and B
existing periodic disclosure system.
officials to disclose
declarable interests on
It is considered that the provision for
appointment, continuing
Category A and Category B officials to
until 12 months subsequent
make periodic statements three times a
to the person ceasing to be a
year where significant changes in interest
public official. Thereafter,
arise together with the ability to make ad
prior to each declaration date
hoc statements meets the Mahon concern
(in April, August and
that the interest registers would not be up
December) the official must
to date.
review the statement but
need no longer make a “nil
Public officials will be precluded from
return” and a statement will
seeking, exacting or accepting from any
only be required to do so
person, other than from their employer, any
where there has been a
benefit, remuneration, fee, reward or other
significant change in
favour for anything done or not done by
interests in the previous 4virtue of his or her employment, engagement
month period .
or office. A code of conduct will be drawn up
 for the obligation to make ad
to guide the approach to be taken.
hoc declarations by all public
officials and not just those in
A public official will also precluded from
accepting a gift which exceeds €600 (except
designated positions - such
those given for personal reasons) and gifts
statements must be made
from the same person which on aggregate
when the official has actual
exceed €600 over the period of a year.
knowledge that he/she or a
connected person has an
interest which could
voluntary statement of an interest of the
person or his/her spouse or child which
isn’t specified as registrable. These
declarations are not obligatory. The
Ethics Acts also provide for disclosures to
be made where the person has actual
knowledge that he/she or a spouse/child
has an interest that could materially
influence him/her in the performance of
his/her functions. Provisions similarly exist
in the Local Government Act 2001
enabling local authority members and
designated staff to make declarations of
his/her beneficial interests or those of a
connected person which arise in the
performance of their functions.
materially influence him/her
in the performance of his/her
functions. See Mahon 14
below.
Recommendation 14
Ad hoc Disclosure
Each public official
should be required to
disclose on an ad hoc
basis any interest
which could be
reasonably seen to be
capable of influencing
him or her in the
performance of his or
her public functions
(‘ad hoc disclosure’).
The Tribunal would
be in favour of
including ad hoc
disclosure of apparent
conflicts of interests,
non-material interests,
non-pecuniary
interests etc.
Analysis – factors taken into
account
Only limited categories of officials The current requirement that
are subject to the ad hoc obligations statements be made where an interest
in that the Ethics in Public Office
arises where he/she has actual
Act 1995 provides for ad hoc
knowledge that he/she or a connected
declarations of interests to be made person has a material interest in a
by designated public officials at
matter to which the function relates
any time during the year where an
seems more practical, sensible and
interest could influence the
workable than the proposal put
performance of a function.
forward by Mahon. The sheer
proliferation of statements were
Members of the Dáil or Seanad
Mahon’s proposal to be implemented
must make ad hoc declarations
risks rendering them unwieldy and
when speaking or voting in
less than useful in terms of oversight
proceedings in either House of the
and management.
Oireachtas where they or a
connected person has a material
It is necessary to ensure that the
interest in the subject matter of the disclosure process focuses attention
proceedings and that interest has
on actual and perceived conflicts and
not already been disclosed under
to ensure that the system overall
the Acts. Sections 17, 18 and 19
discourages unethical conduct on a
of the Ethics in Public Office Act
preventative basis, rather than
1995 also provide for declarations
seeking to detect conflicts after the
to be made by Designated
event. The draft General Scheme
Directors, Designated positions,
strengthens the existing “ad hoc”
and Special Advisers respectively
obligations to achieve this objective
where the matter could materially
by
influence the person in his/her
 applying the process to all public
performance of functions.
officials
 broadening the definition of
“connected person”
Current position
Provisions of the draft General Scheme
The draft General Scheme provides that where a member
public official at a meeting (i.e. meetings of the
Oireachtas, local authorities, boards of a public body)
knows that they or a connected person (relatives, business
partners and companies and other such legal
arrangements that the person has a beneficial interest in
or is a director of) has a beneficial or pecuniary interest
that is material to the matter under discussion, they must
disclose the nature of their own interest or the fact that a
connected person has an interest at the meeting. If a public
official is aware in advance of a meeting that a matter is
to be discussed and a disclosure would be required if they
attended, they must make a disclosure in advance of the
meeting.
The public official, except for a member of either House,
must also withdraw from the meeting while the matter is
being discussed and they must refrain from voting on the
issue. The fact of the disclosure and of the withdrawal
must be recorded in the minutes of the meeting.
If a public official knows that they, or a connected person,
has declarable interests - or other interests and
unremunerated positions or memberships - that creates a
conflict of interest as regards the performance by the
official of his or her functions, they must disclose this to
the public body before the issue is discussed by the body.
They may not perform the function unless there are
compelling reasons requiring them to do so. Whey they
have knowledge that they or a connected person has
declarable interests or unremunerated positions etc. that
could be seen to be material to the performance of their
functions, they must declare those before exercising the
The Local Government Act 2001

provides for the declaration of
beneficial interests by members of
local authorities at meetings where
resolutions or motions etc. are
being proposed where he/she has an
actual knowledge that he/she or a
connected person has a pecuniary
or other beneficial interest which is
material to the matter. Similarly
the Act provides for declarations by
Managers or staff of local
authorities of such interests where
he/she has actual knowledge of a
beneficial or pecuniary interest
which is material to the matter
which arises in the performance of
his/her functions.
broadening the scope of the
interest to be declared.
function. If a public official knows that a matter they
would have to make an ad hoc disclosure on is to be
discussed while they are absent, and a disclosure would
be required if they were present, they must make a
disclosure in advance to the public body.
In relation to publication, both periodic and ad hoc
declarations will be published in the case of Category A
officials while in the case of category B and C officials,
these will be reported to the relevant person in the public
body.
Recommendation 15
Publication of Disclosures
Both periodic and ad hoc
disclosures should be made
more widely available.
In particular:
 periodic disclosures
made under the LGA
should be published on
the relevant local
authority’s website as
should minutes of local
authority meetings and
documents debated in
the course of those
meetings; and
 ad hoc disclosures made
by both elected and
senior non-elected
public officials should
be published, including
those made at Cabinet
meetings.
Current position
Analysis – factors taken into account
Under the LGA, disclosures of interests by
local elected representatives and of local
authority staff are entered into a public
register which is available for public
inspection. Ad hoc disclosures made by
those representatives are published in the
minutes of the meeting and in the Register
of Interests.
Both periodic and ad hoc declarations will be
published in the case of Category A officials,
while in the case of category B and C officials
these will be reported to the relevant person in
the public body. Private declarable interests will
not be published.
Under the Ethics Acts, Members’
statements of registrable interests are
entered on a Register of Members' Interests
which is laid before the Oireachtas and
published in Iris Oifigiúil and is also
available online. A copy of the Register is
furnished by the Clerk to SIPO. Ad hoc
disclosures made by Oireachtas members
in Oireachtas proceedings are also
published. Disclosures of interest, in the
main, are not published.
Ad hoc disclosures made by senior nonelected public officials including Directors
are not currently published and are not
publicly available.
The World Bank considers that the handling of
large volumes of paper and data should not
overburden an agency’s (often limited)
resources, and systems that have automated their
submission and compliance management
procedures are at an advantage. It also notes that
public access in itself is not a panacea and that
for public access to fully deliver beneficial
impacts, it is important that there be an effective
and reliable public complaints mechanism to
trigger internal reviews or investigations, and for
the standards body to put in place processes to
educate filers and civil society about its mandate
and objectives. These elements are provided for
in the draft General Scheme.
Provisions of the draft
General Scheme
All public declarations of
Category A officials will be
published but private declarable
interests will not be published.
There will be no requirement to
publish declarations by
Category B and Category C –
these will be made to the Head
of the organisation or the Chair
of a Board etc. as appropriate.
A power is being provided to
enable the Commissioner to
audit these returns as necessary
to ensure compliance.
Recommendation 16
Codes for Office holders and Members
Both the Members and Officeholders codes of
conduct should be amended so as to define a
conflict of interest to include all interests which
could be reasonably considered to influence a
Member’s or Officeholder’s performance of his or
her public functions.
Current position
The Codes are drawn up by the Committee
of Member’s Interests and the Government
Secretariat respectively with no input from
this Department.
Analysis – factors
taken into account
It is expected that
the perceived gap
arising in the
members and office
holders’ codes can
be addressed in the
preparation of
model codes.
Provisions of the draft General
Scheme
It is proposed that the new
Commissioner will develop
model code(s) of conduct for
guiding public officials. Each
public body would then develop
its own code based on the model
but also to deal with issues
particular to that body.
Recommendation 17
Gifts (See also rec 12)
Each public official should be:
 prohibited from receiving any gift or
benefit which could be reasonably
perceived to be connected with the
performance of his or her public functions
other than gifts of a nominal value
provided in the course of the performance
of those functions
 prohibited from the acceptance of all gifts
over a threshold if the gifts could
materially influence that official’s
performance.
 each public official should disclose the
receipt of any gifts/benefits in excess of a
stipulated amount even if it is
unconnected with the public office but
excluding gifts received from family of
friends
Current position
Analysis – factors taken into
account
Provisions of the draft General Scheme
Under the Ethics Acts,
disclosure of gifts above a
threshold is required.
Disclosure of gifts given in a
personal capacity is not
required unless the
acceptance of the gift could
materially influence a person
in the performance of his/her
functions. In the case of an
office holder where the gift
exceeds the threshold, the gift
must be declared and
surrendered to the State. The
codes also contain provisions
regulating the receipt of gifts.
The Scheme provides that Public
officials will be precluded from
seeking, exacting or accepting
from any person, other than from
their employer, any benefit,
remuneration, fee, reward or other
favour for anything done or not
done by virtue of his or her
employment, engagement or
office. A code of conduct will be
drawn up to guide the approach to
be taken.
The Scheme provides the following:
 Gifts under €200: these may be
accepted and need not be declared.
 Gifts of value €200-€600 may be
accepted but must be declared by all
officials where they are connected
with the official’s functions and
declared confidentially by Category
A where they are not connected with
the official’s functions.
 Gifts over €600 connected with an
official’s functions must be refused or
remitted to the head of the
organisation and the Commissioner
must be notified. Gifts over €600 that
are not connected with an official’s
functions may be accepted but must
be declared privately by Category A
officials.
Under the Local Government
Act 2001, acceptance of
favours or rewards is also
prohibited.
A public official will also
precluded from accepting a gift
which exceeds €600 (except those
given for personal reasons) and
gifts from the same person which
on aggregate exceed €600 over
the period of a year. Where a gift
of a value over €600 is given it
must be remitted to the head of
the body and the Commissioner
notified.
Recommendation 18
Use of inside information
Current position
Analysis – factors taken
into account
Provisions of the
draft General
Scheme
Further measures should be At present, the use of confidential information is not regulated by
Mahon seems to have been The Scheme provides
introduced to regulate
statute but it is prohibited under the various codes. The Codes that are largely concerned with the that a public official
conflicts of interest arising
in place under Section 10 of the 2001 SIPO Act are:
lack of guidance given to
shall not use
out of the use of inside
office holders regarding
information that is
 Code for Office Holders (Ministers Etc.)
information by
the
disclosure
of
obtained in his or her
 Code for Members (of both Houses)
Officeholders and Public
confidential information
capacity as a public
 Code for Civil Servants
officials should be made
given their powerful
official improperly to
more aware of the existence The Local Government Code is made pursuant to Section 169 of
positions and access to
further or seek to
of the relevant provisions
confidential,
valuable
and
further the public
LGA. Other Codes in existence in the public service are made on a
within the Codes and should similar basis and SIPO does not have any regulatory or advisory role. privileged information.
official’s private
be made more aware of their
interests or those of a
responsibilities
connected and a code of
The Oireachtas Members’ Codes and the Councillors’ code contains
The
recommendation
is
conduct to provide
provisions on this issue. Members of the Oireachtas and Councillors
implemented.
guidance for this
are prohibited from using or abusing official information which is not
purpose will be drawn
in the public domain, or which is obtained in confidence in the course
up.
of their official duties, for his or her own personal gain or for that of
others. The Code of Conduct for Office Holders states that
Officeholders must comply with high ethical standards and should
respect confidences entrusted to them in the course of their official
duties.
Civil servants are subject to the Official Secrets Act and the Civil
Service Code of Standards and Behaviour. Paragraph 14.2 of this
Code states that civil servants must never seek to use knowledge
acquired in the performance of, or as a result of, their official duties
to benefit themselves, or others with whom they have personal,
family or other ties.
Recommendation 19
Contracts for provision
of goods and services to a
public body
Each public official falling
within the scope of the
Ethics Acts (‘national
public official’) should be
prohibited from entering
into a contract for the
provision of goods or
services to a public body
both while a public official
and for a period of one
year following the end of
his or her term in office.
Equivalent restrictions
should be placed on a
public official falling
within the scope of the
LGA (‘local public
official’) from entering
into such contracts with
the local authority of
which he or she is a
member or employee.
Current position
Analysis – factors
taken into account
This obligation exists already to some extent in the various Codes
(Office Holders, Members (of both Houses), Civil Servants and Local
Government.
The Scheme also
provides that any
contracts in which the
official has an interest
(directly or indirectly)
for the supply of
goods and services to
a public body where
the value exceeds
€5,000 must be
declared.
Provisions of the draft
General Scheme
Provision has been made in
the draft general scheme
that any public official in
the public service who
The Second Schedule to the Ethics in Public Office Act 1995, which
intends to be engaged in or
lists registrable interests to be declared, includes as any contract to
connected with: (a) any
which the person concerned was a party or was in any other way,
outside business with which
directly or indirectly, interested for the supply of goods or services to a
he or she has or had official
Minister of the Government or a public body during the appropriate
dealings, or (b) any outside
period aforesaid if the value of the goods or services supplied during
business that might gain an
the period aforesaid exceeded €6,500. A similar provision exists in the
unfair advantage over its
Local Government Act 2001 (section 175).
competitors by employing
The Civil Service
him or her, must inform the
The Cabinet Handbook provides that additional procedures should be
Code of Standards and Head of the public body in
applied to certain consultancies and procurements where a proposed
Behaviour contains
which they are a public
consultancy comprises a significant element of direct service to that
detailed provisions
official, of such an intention
Minister/Minister of State, particularly in the PR or communications
prohibiting civil
and obtain their approval.
area (giving of advice, briefing, etc.); and/or (b) where the
servants from
Officials at Assistant
Minister/Minister of State has suggested the name of a person(s) or
engaging in the
Secretary level and above
enterprise(s) that might be suitable.
provision of goods
must obtain the consent of
and services to a
the Outside Appointments
The Civil Service Code of Standards and Behaviour contains detailed
public body where
Board (OAB).
provisions prohibiting civil servants from engaging in the provision of potential conflicts of
goods and services to a public body where potential conflicts of interest interest might arise.
might arise, for a period of one year following resignation or
This prohibition is
retirement.
being put on a
Statutory footing,
Section 19 of the Civil Service Code of Standards and Behaviour notes The post-employment
that civil servants should not seek contracts with Government
situation is dealt with
Departments or Offices for the supply or sale or purchase of goods or
under Mahon 21
services.
below.
Recommendation 20
Current position
Analysis – factors
Provisions of the draft
Each local elected representative should be
taken into account
General Scheme
prohibited from dealing with land (Department of
the Environment)
Each local elected representative should be
This recommendation is already
This recommendation A provision is made in the Bill
prohibited from dealing with land both during his or
implemented in part. Pursuant to Section is being implemented prohibiting a local elected
her term of office and for a period of two years
177 of the Local Government Act 2001, a in the draft General representative from dealing
thereafter where the local authority of which that
Councillor must withdraw from a
Scheme of the Bill.
professionally with land during
representative is a member has made a decision
meeting of a local authority/committee
his/her term in office and for a
changing the planning or zoning status of that land
after disclosure of an interest and must
period of two years afterwards
during that representative‘s term of office, where he
not vote or take part in any discussion or
where the relevant local
or she has voted on that decision and where he or she consideration of the matter.
authority has made a decision
is engaged in an outside activity which primarily
changing the planning or
involves the sale and/or development of land.
zoning status of that land
during the representative’s
term in office.
Recommendation 21
Conflicts of Interest on the
part of officeholders arising
from post-term employment
Conflicts of Interest on the part
of officeholders arising from
post term employment should be
subject to increased and more
effective regulation.
Current position
Analysis – factors taken
into account
Provisions of the draft General Scheme
Post-term employment is not
regulated under the LGA and
Ethics Acts but is regulated
under the Code of Conduct for
Officeholders. It advises inter
alia that officeholders be careful
to avoid any real or apparent
conflicts of interest with their
former public office in taking up
employment on leaving office.
It is also regulated under the
Code of Conduct for civil
servants.
It is not proposed at
present to expand the
OAB remit to office
holders which the Mahon
report suggested.
Provision has been made in the draft general scheme
that any public official in the public service who
intends to be engaged in or connected with: (a) any
outside business with which he or she had official
dealings, or (b) any outside business that might gain
an unfair advantage over its competitors by
employing him or her, must inform the Head of the
public body in which they are a public official of
such an intention and seek their approval.
It is envisaged that the
primary role of the OAB
will remain the review
and setting of conditions
to resolve potential
conflicts of interest rather
than to seek to prohibit
the taking up of outside
appointments or
consultancy engagements
which would likely to
encounter constitutional
challenges on the basis
that it interferes with a
person’s right to earn a
livelihood.
The Lobbying Bill will
provide for oversight of
post-term employment
insofar as it concerns
lobbying.
The draft general scheme also merges the Outside
Appointments Board (OAB) for the Civil Service
and Local Authority system and establishes a new
board on a statutory basis. It provides that any
senior public official who intends to accept an offer
of an appointment outside the civil service or accept
an engagement in a particular consultancy project,
would first need to seek approval of the OAB where
such appointment or engagement could lead to a
conflict of interest.
It is envisaged that the primary role of the OAB will
be to review and setting of conditions to resolve
potential conflicts of interest rather than to seek to
prohibit the taking up of outside appointments or
consultancy engagements.
Recommendation 22
Enforcement issues at National Level
The enforcement provisions applicable
to conflicts of interest at national level
should be modified so as to:
 Give SIPO a supervisory role over
the Select Committees
 Permit SIPO to: (i) accept an
anonymous or oral complaint, (ii) sit
with a quorum of three members;
(iii) appoint an inquiry officer when
carrying out its own investigations;
and (iv) seize documents
 Place increased emphasis on the
prevention of conflicts of interests
through training, education and
research
The second report of the Moriarty
Tribunal (March 2011) contains a
recommendation (62.15) that
consideration should be given to the
introduction of a discretionary or
voluntary system whereby Office
Holders would permit their financial
affairs to be audited by an inspector
appointed by the Standards in Public
Office Commission at any time during
Current position
Under the 2001 Act, SIPO has a
supervisory role over Office holders
but has no role over other members.
At present SIPO has no role if a
complaint is not in writing by an
identifiable person. At present all
six members must be present for an
investigation. SIPO is not at present
permitted to initiate investigations
unless a complaint is referred to it.
SIPO does not currently have the
power to seize documents in the
course of an investigation.
Provision of training etc. is not
currently provided for.
Analysis – factors taken into
account
Provisions of the draft General
Scheme
Both the Mahon
recommendations and the
relevant Moriarty
recommendation are being
largely implemented. Advice
will be required from the
Attorney General on the
operational impact of the
constitutional provision under
Article 15.10 which provides
that each House will make its
own rules and standing orders
etc.
It is proposed that the Commissioner
A strengthened SIPO led by a
single Commissioner is being
put in place so the
recommendations regarding
the Commission do not arise.
It is not proposed that the new
Commissioner will investigate
anonymous complaints, however
he or she will be empowered to
investigate where there may have
been a breach or a contravention,
or to ensure compliance with the
may conduct an investigation where
there has been a complaint or in cases
where he or she considers that there
may have been a breach or
contravention of the Act but no valid
complaint has been made, or to ensure
compliance with the Act. A complaint
may be dismissed if the matter is
frivolous, or vexatious etc., politically
motivated, if it relates to a period when
the person was not a public official or
it relates to a private matter unrelated
the functions of office. A complaint
may
be
dismissed
if
made
anonymously. Where a complaint is
dismissed, the Commissioner may
provide advice and guidance where he
or she considers it appropriate or refer
the complaint to the relevant public
body, or to the office holder in the case
of a special adviser. S/he may refer the
matter to for preliminary inquiry and
thereafter to the Deputy Standards
Commissioner
for
further
investigation. The Deputy may appoint
investigation officers who will be
independent and impartial in carrying
out their functions. They will have
their period in office and for a defined
period thereafter.
Act, even if no formal complaint
has been made. SIPO itself is not
in favour of acceptance of
anonymous complaints.
.
powers to interview, hold hearings including outside the State if
necessary - compel the production of
documents, summon witnesses, take
evidence and take sworn statements.
Subject to a District Court warrant, an
investigation officer may enter
premises and search, copy, secure or
remove records.
On receipt of an investigation report
from the Deputy Commissioner, the
Commissioner may dismiss the
matter where there has been no
contravention, or if necessary refer
a matter back to the Deputy
Commissioner
for
further
investigation. The Commissioner
will have the power to (re)hear oral
evidence in respect of evidence that
is contested. Where there has been
a contravention of the Scheme that
is not an offence, or is a minor
breach, he or she may give advice
and guidance or refer the matter to
the
relevant
public
body.
Alternatively, the Commissioner
may impose an administrative
sanction such as issuing a censure
or a warning, giving a direction to
the person to undertake actions to
secure compliance with the
Scheme,
or
issuing
a
recommendation to suspend or
disqualify the public official
involved. Such sanctions may be
appealed to the High Court. If the
official does not appeal the
sanction, the Commissioner may
apply to the High Court to confirm
the decision and the Court in either
case may affirm, set aside or remit
the decision for reconsideration by
the Commissioner.
Where the breach is an offence, the
Commissioner may issue a fixed
penalty notice of €200, or prosecute
summarily. Alternatively, he or she
may refer the matter to the Director
of Public Prosecutions (DPP) for
prosecution on indictment
On conviction, a court may
 for a summary offence, impose
a class B fine or an
imprisonment term of up to 12
months or both
 for an indictable offence,
impose a fine of up to €100,000
or an imprisonment term of up
to 5 years or both;
 disqualify a non-elected person
from holding office as a
particular category of official
for 12 months where they are
convicted of a summary
offence, or for a period the court
may specify if convicted on
indictment.
Suspension of non-elected officials
arises on foot of a recommendation
by the Commissioner that the
person be suspended from or
disqualified from public office for a
period specified. This must be
confirmed by the Court, who may
vary it etc.
To preserve the separation of
powers between the Oireachtas and
the Courts, the Scheme provides
that following conviction on a
summary offence, or on foot of a
confirmation by the High Court of a
recommendation
by
the
Commissioner, either House of the
Oireachtas may suspend (but not
disqualify) a member for a period
up to 12 months. Longer periods of
suspension may be applied by the
Houses to members in respect of
conviction on indictment. A person
may stand for election if otherwise
eligible.
The Commissioner may also order
that the costs of person appearing
before him or her, or the costs of the
Commissioner, should be paid by
another person. The Commissioner
may order that the costs incurred by
those the subject matter of a
complaint should be paid by the
complainant if the complaint is
dismissed (if frivolous, repetitious
etc.).
A role is being given to the
Commissioner in relation to
training, education and research