RL
RDJ LLP
Once the Wild West of advertising, influencer marketing in Ireland has matured into a powerful commercial channel now firmly under the watchful eye of regulators.
Ireland
Media, Telecoms, IT, Entertainment
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Once the Wild West of advertising, influencer marketing in
Ireland has matured into a powerful commercial channel now firmly
under the watchful eye of regulators. Recent developments in tax
treatment, advertising standards, and enforcement powers show that
the era of casual, unlabelled promotions is over.
For influencers, brands, and agencies, the message is clear:
transparency is not just good practice, it is a legal requirement.
The consequences of getting it wrong are now tangible, with
reputational damage often accompanying regulatory sanctions.
1. Regulation
In Ireland, the regulation of influencer marketing is shared
between two key bodies.
- The Advertising Standards Authority (ASA) is a
self-regulatory body responsible for enforcing the Code of
Standards for Advertising and Marketing Communications. It
oversees the transparency and accuracy of advertising, including
influencer content, and can issue rulings and publicise
non-compliance. - The Competition and Consumer Protection Commission
(CCPC) is the statutory authority charged with enforcing
consumer protection law under the Consumer Protection Act
2007. The Act prohibits misleading commercial practices,
including hidden advertising, and empowers the CCPC to investigate,
issue compliance and fixed payment notices, seek undertakings, and
prosecute offences.
Together, these bodies form a dual enforcement framework. The
ASA sets and monitors advertising standards, while the CCPC can
take legal action where breaches of consumer law occur.
2. October 2023 Joint Guidelines – “If in Doubt,
Label It”
In October 20123, the ASA and CCPC jointly issued updated Guidance for Influencers Advertising and
Marketing to clarify exactly what is expected of
influencers.
The rules require:
- Clear, upfront labelling of all commercial content.
- Use of #Ad or an equivalent disclosure that is visible without
clicking “see more.” - Application of the rules to:
- Paid promotions
- Gifted items with an expectation of promotion
- Promotion of own-brand products or services
- Labelling that is immediate, prominent, and unambiguous.
- Recognition that even properly labelled content can breach the
law if it is false or misleading.
The guidance reflects the Consumer Protection Act
2007’s core principle that consumers must not be misled
and is unambiguous. If there is any doubt about whether content is
advertising, it must be labelled as such.
3. Enforcement in Action
Recent enforcement activity shows that the CCPC is prepared to
use its statutory powers. In one coordinated compliance sweep, 26
influencers across multiple sectors were reminded of their
obligations under the Consumer Protection Act 2007 to clearly label
commercial content. High-profile figures Brian O’Driscoll,
former professional rugby player, and Caroline O’Mahony,
fitness coach, were later served with compliance notices when it
was found that posts on their accounts continued to breach consumer
law.
In July 2025, celebrity chef Donal Skehan was also issued with a
compliance notice by the CCPC for failing to adequately label a
paid promotion on Instagram for his own brand, Wind Shore Goods.
The CCPC found that:
- Posts did not use appropriate disclosure labels such as
“Ad” or “#Ad.” - All future paid promotions, including those for his own brand,
must be clearly labelled.
The CCPC has confirmed that it has several investigations
ongoing in relation to influencers and further outcomes are
expected. These cases are high-profile reminders that the CCPC is
prepared to take public enforcement action against well-known
figures. The reputational impact can be as damaging as the legal
consequences.
4. CCPC and ASA – A Stronger Enforcement Partnership
The enforcement landscape has also recently been strengthened by
the new data-sharing agreement signed by the CCPC and the ASA in
August 2025.
Under this arrangement:
- The ASA can share with the CCPC the names, images, and social
media handles of influencers who repeatedly fail to comply with
advertising rules. - The CCPC can then investigate potential breaches of consumer
protection law, which prohibits misleading or hidden
advertising. - The CCPC’s enforcement toolkit includes compliance notices,
fixed payment notices, undertakings, prohibition orders, and
prosecution.
This partnership signals a shift from reliance on “name and
shame” tactics to coordinated statutory enforcement,
increasing the likelihood of legal consequences for persistent
non-compliance.
5. Sanctions and Consequences for Non-Compliance
Influencers who fail to comply with advertising and consumer
protection rules in Ireland face a range of legal and reputational
consequences. Under the Consumer Protection Act 2007, the
CCPC has broad enforcement powers to respond to misleading or
hidden advertising. These include:
- Compliance Notices: Formal written directions
requiring the influencer to cease or amend misleading practices.
These are often issued following investigation and may be made
public. - Fixed Payment Notices: On-the-spot fines for
breaches of consumer law. While modest in value, they carry
reputational weight and signal formal enforcement. - Undertakings: Legally binding commitments by
the influencer to comply with the law going forward. Breach of an
undertaking can escalate to more serious sanctions. - Prohibition Orders: Court orders preventing
the continuation of unlawful practices. These are reserved for
serious or repeated breaches. - Prosecution: In the most serious cases, the
CCPC may initiate criminal proceedings. Conviction can result in
fines of up to €4,000 or imprisonment up to 6 months on a
first conviction.
In addition to statutory sanctions, influencers may also face
public censure by the ASA, which publishes non-compliance rulings
on its website and social media channels. These rulings are widely
reported and can damage an influencer’s credibility, brand
partnerships, and audience trust.
Importantly, enforcement is not limited to paid promotions.
Failure to disclose gifted items, affiliate links, or own-brand
endorsements can also trigger sanctions. As the regulatory
landscape tightens, influencers must treat compliance as a core
part of their professional practice, not an afterthought.
6. VAT and Taxation of Influencers in Ireland
Revenue has also issued detailed guidance on the VAT treatment of Social Media Influencers in
July 2025. This confirmed that influencers are treated like any
other business for VAT purposes.
Key points include:
- No special VAT regime exists for influencers.
- VAT registration is required once turnover exceeds €37,500
for services or €75,000 for goods. - Taxable supplies include:
- Sponsored posts and promotional services
- Affiliate marketing income
- Subscription and membership fees
- Merchandise sales
- Non-monetary benefits, such as hotel stays or products, where
there is an obligation to promote. VAT is calculated on the market
value of the benefit.
- Unsolicited gifts with no obligation to promote generally fall
outside VAT.
This guidance sits alongside existing income tax and corporation
tax rules, reinforcing that all income, whether cash or in-kind, is
potentially taxable. Failure to account for tax liabilities can
compound the risk of breaching the Consumer Protection Act
2007, as undeclared benefits may also be undisclosed
advertising.
7. The UK Position – Key Differences
As Irish influencers reach will often stretch across the water
into the UK, it’s also important to be aware of the UK
regulations. While the UK’s approach is similar in principle,
there are important distinctions:
Ireland | United Kingdom |
Regulators:ASA (self-regulatory) and CCPC
(statutory enforcement) |
Regulators:ASA (self-regulatory) and CMA
(statutory enforcement) |
Legal Basis:Consumer Protection Act 2007; ASA
Code |
Legal Basis:Consumer Protection from Unfair
Trading Regulations, now replaced by provisions in the digital Markets, competition and consumers Act 2024; CAP Code |
Tax Guidance:Revenue VAT and income tax
guidance specific to influencers |
Recent Developments:Updated ASA/CMAInfluencers’ Guide to Making Clear That
Ads Are Ads(2023);continued enforcement and reporting. |
Enforcement Powers:CCPC can issue compliance
notices, fixed payment notices, prohibition orders, and prosecute |
Enforcement Powers:CMA can take court action;
ASA can “name and shame” and refer to CMA for enforcement |
Both jurisdictions place transparency at the heart of their
regimes. The UK’s ASA/CMA partnership has been in place longer,
and its CAP Code explicitly links “control” and
“payment” to whether content is regulated as
advertising.
8. Practical Takeaways
- Audit all content to ensure paid, gifted, or own-brand
promotions are clearly labelled. - Keep detailed records of agreements, benefits received, and VAT
treatment. - Understand cross-border rules if targeting audiences in both
Ireland and the UK. - Train teams and talent to ensure everyone understands
disclosure obligations. - Monitor developments closely, as both jurisdictions are
actively refining their approach.
9. Conclusion
The regulatory environment for influencers in Ireland is
evolving rapidly. Tax authorities, consumer protection bodies, and
advertising regulators are now working in close alignment, and the
UK’s longer-established framework offers a glimpse of where
Ireland may be heading.
For influencers and brands, the compliance bar has been raised.
Transparency is no longer optional, and the risks of getting it
wrong extend beyond fines to reputational damage and loss of
audience trust. However, those who embrace compliance will not only
avoid sanctions but also strengthen their credibility with their
followers.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.