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AI Summary of 25. Meaning of "designated person".

This Part defines a "designated person" as any entity acting within the State's business framework, including credit institutions, financial institutions, and various service providers, among others. The definition encompasses those engaged in high-value cash transactions, art trading, and certain gambling activities, with specific thresholds set at €10,000 for transactions.

Exemptions for credit and financial institutions exist based on turnover and transactional thresholds. The Minister for Finance holds the authority to prescribe classes of persons based on the potential risk of money laundering or terrorist financing, ensuring that regulatory responses are proportional to identified risks.

Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 August 2025 - onwards
Version 6 of 6

25. Meaning of "designated person".

(1) In this Part, "designated person" means any person, acting in the State in the course of business carried on by the person in the State, who or that is -(a) a credit institution, except as provided by subsection (4),(b) a financial institution, except as provided by subsection (4),(c) an auditor, external accountant, tax adviser or any other person whose principal business or professional activity is to provide, directly or by means of other persons to which that other person is related, material aid, assistance or advice on tax matters(d) subject to subsection (1A), a relevant independent legal professional,(e) a trust or company service provider,(f) a property service provider including a property service provider acting as an intermediary in the letting of immovable property, but only in respect of transactions for which the monthly rent amounts to a total of at least €10,000,(g)