This Act, dated 3rd February 2026, establishes a body to be known as An tSeirbhís um Athbhreithniú Creidmheasa and provides for its functions, including the review by that body of certain credit decisions. It provides for the appointment of a chief executive officer of that body to be known as the Credit Reviewer.

The Act provides for the repeal of section 210 of the National Asset Management Agency Act 2009 and the revocation of guidelines issued under that section, provides for consequential amendments of other enactments and addresses related matters. The long title records the statutory purposes to be enacted by the Oireachtas.