Automatic Enrolment Retirement Savings System Act 2024 section 24

Prohibition on unauthorised disclosure of confidential information

Section 24 imposes confidentiality obligations on persons connected with the Authority or the Pensions Authority, creates exceptions for permitted disclosures, and makes unauthorised disclosure a criminal offence.

• Anyone performing functions for the Authority or the Pensions Authority — including Board members, committee members, staff, consultants, and advisers — must not disclose confidential information obtained in the course of those functions.
• Disclosure is permitted in defined circumstances, including where it is made in performing the Authority's or the Pensions Authority's functions, is authorised by the Authority, the Board, or the chief executive, is required or permitted by law, or constitutes a protected disclosure under the Protected Disclosures Act 2014.
• Disclosure is also permitted where it is made to a member of the Garda Síochána and the person making the disclosure believes the information may relate to the commission of an offence, or where it is made in the circumstances referred to in the Ethics in Public Office Act 1995.
• A person who breaches the confidentiality obligation commits a criminal offence. Confidential information covers commercially sensitive material submitted to the Authority and any other information the Authority has expressly designated as confidential.