Ireland has published the General Scheme of the Regulation of Artificial Intelligence Bill 2026. It establishes the AI Office, designates 15 competent authorities, and introduces fines of up to €35 million. Here is what it means in practice.
On 5 February 2026, the Irish Government published the General Scheme of the Regulation of Artificial Intelligence Bill 2026. This is Ireland's blueprint for implementing and enforcing the EU AI Act at national level.
For Irish organisations deploying AI, this is no longer a European directive to watch from a distance. It is domestic legislation with named enforcement bodies, specific powers, and substantial penalties. Here is what you need to know.
The AI Office of Ireland
The Bill proposes the establishment of Oifig Intleachta Shaorga na hÉireann — the AI Office of Ireland — as a new statutory independent body under the Department of Enterprise, Tourism and Employment. The AI Office will act as the central coordinating authority for implementing and enforcing the EU AI Act in Ireland.
The AI Office must be operational by 1 August 2026. That is the same date when the majority of the EU AI Act's obligations come into force. There is no gap between the law applying and the enforcer being established — both arrive simultaneously.
A distributed enforcement model
Ireland has adopted a distributed model of competent authorities. This means established regulators will supervise their own sectors for AI compliance, with the AI Office providing coordination. Fifteen National Competent Authorities have been designated, including:
- The Data Protection Commission — protecting fundamental rights related to personal data in AI contexts
- The Central Bank of Ireland — supervising AI in financial services
- Coimisiún na Meán — overseeing AI in audiovisual media services
- Sector-specific regulators covering healthcare, employment, education, and other domains
For organisations, this means your existing regulatory relationship extends to AI. If you are a financial services firm regulated by the Central Bank, AI compliance falls within that supervisory relationship. If you are a broadcaster, it is Coimisiún na Meán. The AI Office coordinates, but sector regulators enforce.
Enforcement powers and penalties
The enforcement toolkit is extensive. Competent authorities will have powers to:
- Access documentation that developers and deployers of AI systems are required to hold
- Conduct inspections and obtain product samples
- Issue contravention notices and prohibition notices
- Apply to the High Court for mandatory compliance orders
- Order withdrawal, recall, or destruction of AI systems
- Impose administrative sanctions
The penalty framework is significant:
- Prohibited AI practices (Article 5): up to €35 million or 7% of worldwide turnover, whichever is higher
- High-risk AI non-compliance: up to €15 million or 3% of worldwide turnover
- Misleading information to authorities: up to €7.5 million or 1% of turnover
These are not theoretical maximums. They reflect the enforcement powers that Irish authorities will hold from August 2026.
What this means for Irish organisations
If you deploy AI systems: You need an inventory of every AI system in use across your organisation, classified against the EU AI Act's risk framework. The documentation requirements that authorities can access must be in place. This is the work that an EU AI Act readiness review covers.
If you are a board member or NED: The governance structures that underpin AI compliance must be demonstrably adequate. Director oversight obligations require that the board can evidence meaningful engagement with AI risk — not just awareness.
If you operate in a regulated sector: Your existing regulator is likely to be one of the 15 designated competent authorities. AI governance will become part of your regulatory engagement, not a separate workstream. Start the conversation with your regulator early.
If you are an SME: The Digital Omnibus proposes extending compliance reliefs — including streamlined documentation for "Small Mid-Caps" up to 750 employees. But the fundamental obligations still apply. Smaller organisations benefit from starting simple: an AI inventory, a risk classification, and an acceptable use policy.
The gap between now and August
Five months is not a long time to build AI governance infrastructure from scratch. But it is enough time to:
- Complete an AI system inventory
- Conduct a preliminary risk classification
- Identify high-risk systems that need immediate attention
- Establish accountability structures and an AI governance owner
- Brief the board on the organisation's exposure and readiness
The organisations that will navigate enforcement most effectively are those that demonstrate good faith effort — a structured approach to compliance, even if the work is not yet complete. An organisation with a documented governance framework, a risk assessment in progress, and board-level engagement is in a fundamentally different position from one that has done nothing.
If your organisation needs to understand its position under Ireland's AI Bill and build a practical compliance roadmap, contact Acuity AI Advisory for a structured diagnostic.