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Section 151(5) Companies Act 2014

Section 151(1) of the Companies Act 2014 obliges a company to indicate particulars relating to its directors on all business letters on which the company’s name appears. Section 151(5) empowers the Minister to grant an exemption to this requirement in certain circumstances.

Applications for an exemption to the requirement under Section 151(1) of the Companies Act 2014, should be submitted in writing to the Company Law Policy Unit and are considered under the following criteria:

  • It must be evidenced that there was a minimum of two Director changes per year in any three consecutive years, as registered with the Companies Registration Office (CRO);
  • Annual Returns are up-to-date with the Companies Registration Office (CRO);
  •  A new subsidiary company applying for an exemption, where the parent company already has an exemption, will be granted the exemption provided the parent company has kept its returns up-to-date with the Companies Registration Office (CRO).
  •  A sample of the company's current headed paper should also be included with the application and indicate the following:
    • the company's full name;
    • the names and any former names of the directors;
    • the nationality of directors if not Irish;
    • the address of the company’s registered office;
    • the company’s place of registration and
    • the company’s registered number.

The exemption is granted for a ten year period, at the end of which the “exempt” company is required to show that there is a continuing justification for such exemption, otherwise the exemption will lapse. The company will also be advised that the exemption has been granted subject to the certain conditions and that the exemption may be withdrawn at any time the Minister so decides.