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Legislation

No. 5 (2023)

IRELAND’S PROPOSED CO-OPERATIVE SOCIETIES BILL 2022

  • Bridget Carroll
Submitted
August 22 2025
Published
22-12-2023

Abstract

In November 2022 the government of Ireland published the General Scheme of the Co-operative Societies Bill, 2022. To date, co-operatives in Ireland have largely made use of the Industrial and Provident Societies Acts (1893-2021) which pre-date the state. The proposed new legislation, which is specific to co-operatives, is significant in scale, consolidating existing provisions and introducing new ones aimed at modernising co-operative governance in areas suchas the legal duties of directors, compliance and financial reporting requirements. It follows an overhaul of the Companies Act and a public consultation exercise.

References

  1. Department of Enterprise, Trade and Employment (2022a) Reform and modernisation of legislation regarding Co-operative Societies: Policy response to issues raised in public consultation.Policy Paper/report. Dublin, Government of Ireland.
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  2. Department of Enterprise, Trade and Employment (2022b) General Scheme Co-operative Societies Bill 2022.Dublin, Government of Ireland. https://enterprise.gov.ie/en/legislation/legislation-files/general-scheme-for-the-co-operative-societies-bill-2022.pdf
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  3. Joint Oireachtas Committee on Jobs, Enterprise and Innovation, Wednesday 14thDecember 2022. Debate on the General Scheme of the Co-operative Societies Act 2022; Department of Enterprise, Trade and Employment.https://www.kildarestreet.com/committees/?id=2022-12-14a.101
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  4. Dr Bridget Carroll is a researcher in the Centre for Co-operative Studies and lecturer in the Department of Food Business and Development, Cork University Business School, University College Cork, Ireland.
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