10. (1) Subject to section 12, a disclosure may be made by an employee to the designated authority if it is reasonable in all the circumstances of the case, to make the disclosure and any of the following circumstances applies, namely:
(a) at the time of the disclosure, the employee reasonably believed that he would be subject to an occupational detriment if he made the disclosure to his employer in accordance with section 7;
(b) there is no prescribed person in relation to the relevant improper conduct;
(c) the employee making the disclosure has reason to believe that it is likely that evidence relating to the improper conduct will be concealed or destroyed if he makes the disclosure to his employer;
(d) the employee making the disclosure had made a disclosure on a prior occasion to his employer or to a prescribed person in respect of which no action was taken within thirty days.
(2) In determining for the purposes of subsection (1), whether it is reasonable, in all the circumstances of the case, for the employee to make the disclosure, regard shall be had to the matters specified in paragraphs (a), (b), (c), (d) and (e), and paragraphs (f) and (g), where applicable-
(a) the seriousness of the improper conduct disclosed;
(b) whether the improper conduct is continuing or is likely to occur in the future;
(c) whether the disclosure is made in breach of a duty of confidentiality of the employer towards any other person;
(d) whether the employee has been subjected to or threatened with injury to himself, his immediate family or his property;
(e) in the case of any disclosure under subsection (1)( d), any action which the employer or the prescribed person has taken or might reasonably be expected to have taken, as a result of the previous disclosure;
(f) in the case of a subsequent disclosure to an employer, whether in making the disclosure to the employer, the employee complied with any procedure which has been prescribed in relation to or authorized by the employer; and
(g) the public interest.
(3) For the purposes of subsection (2)(f), a subsequent disclosure may be regarded as a disclosure of substantially the same information referred to in subsection (l)(d) where the subsequent disclosure extends to information concerning an action taken or not taken by any person as a result of the previous disclosure.
14. (1) Where an employee makes an internal disclosure in accordance with section 13 and steps to deal with the disclosure have not been taken by the employer or the designated officer within thirty days, the employee may make an external disclosure in accordance with section 9 or 10.
Referenced Legislation: Protected Disclosures Act (2011)