According to Section 2 of the Irish Human Rights and Equality Commission Act, public authorities - thus required to implement equality duties - are ministries (the Ministry of Defence and the Defence Forces are explicitly excluded), local authorities, the Health Service Executive, universities and most schools, Education and Training Boards and institutes of technology.

In addition the law applies to institutions, established by a public regulation or bylaw and financed in full or in part by a ministry, enterprises, in which a ministry owns a large part of the shares, and legal persons, organisations, groups or institutions, which are party or fully financed by the Oirechtas.