Employment Citation and commencement 1 1 These Regulations may be cited as the Prescribed Persons (Reports on Disclosures of Information) Regulations 2017. 2 These Regulations come into force on 1st April 2017. 3 These Regulations apply in relation to reporting periods beginning on or after— a 1st April 2017 for relevant prescribed persons except auditors appointed to audit the accounts of larger authorities; b 1st April 2018 for auditors appointed to audit the accounts of larger authorities. Interpretation 2 In these Regulations— “larger authority” means a person listed in Schedule 2 to the Local Audit and Accountability Act 2014 which is not a smaller authority; “relevant prescribed person” means a person prescribed for the purposes of section 43F of the Employment Rights Act 1996 other than— a member of the House of Commons, a member of the Scottish Parliament, a Minister of the Crown, a Welsh Minister, a Scottish Minister, or ... an auditor appointed to audit smaller authorities; “smaller authority” has the meaning given by section 6 of the Local Audit and Accountability Act 2014 ; “workers’ disclosures” means disclosures of information made to a relevant prescribed person other than those which the relevant prescribed person has reason to believe— were not made by a worker; or were made by a worker on behalf of the worker’s employer. Annual report on disclosures of information 3 1 In relation to each reporting period, each relevant prescribed person must report in writing on the workers’ disclosures that it has received. 2 The reporting period is 12 months beginning on 1st April of each year. 3 A relevant prescribed person is not required to report on disclosures that it reasonably believes do not fall within the description of matters in respect of which that person is so prescribed . Manner of publication of report 4 1 The relevant prescribed person must publish the report mentioned in regulation 3— a by placing the report on its website, or b in such other manner as the relevant prescribed person considers appropriate for bringing the report to the attention of the public. 2 The report must be published within 6 months of the end of the reporting period. Content of report 5 The report must contain, without including any information in the report that would identify a worker who has made a disclosure of information, or an employer or other person in respect of whom a disclosure of information has been made— a the number of workers’ disclosures received during the reporting period that the relevant prescribed person reasonably believes are— i qualifying disclosures within the meaning of section 43B of the Employment Rights Act 1996 ; and ii which fall within the matters in respect of which that person is so prescribed; b the number of those disclosures in relation to which the relevant prescribed person decided during the reporting period to take further action; c a summary of— i the action that the relevant prescribed person has taken during the reporting period in respect of the workers’ disclosures; and ii how workers’ disclosures have impacted on the relevant prescribed person’s ability to perform its functions and meet its objectives during the reporting period; d an explanation of the functions and objectives of the relevant prescribed person. Margot James Minister for Small Business, Consumers and Corporate Responsibility Department for Business, Energy and Industrial Strategy 30th March 2017