EAA for Irish small businesses: SI 636/2023 compliance

The European Accessibility Act has been enforceable in Ireland since 28 June 2025. Ireland implemented it through S.I. No. 636 of 2023, making it the only EU member state to include criminal penalties for non-compliance. For company directors and officers, that means personal exposure: not just a fine on the business.

That is the headline. The detail is that most very small Irish businesses are exempt. Working out whether you are in scope, and what you need to do if you are, takes about ten minutes. This guide walks through it.

---

Scan your site first

Our scanner runs a WCAG 2.1 AA automated audit and highlights the barriers most likely to draw a complaint. Run it before you work through the rest of this guide.

Scan my website for free →

---

Are you in scope?

The micro-enterprise exemption

The EAA exempts micro-enterprises from the service obligations. In Ireland, a micro-enterprise is a business with:

• Fewer than 10 employees (full-time equivalents), AND
• Annual turnover and balance sheet total both below €2 million

Both criteria must be met at the same time, based on your most recently completed financial year. The definition follows European Commission Recommendation 2003/361/EC.

Some worked examples:

A company limited by guarantee (CLG), the Irish equivalent of a non-profit, is not automatically exempt. The micro-enterprise test applies to the organisation's size, not its legal structure.

What services are covered?

The EAA covers services that are offered electronically to consumers. For most Irish SMBs, the relevant categories are:

• E-commerce websites where consumers can browse, select and purchase
• Online booking and reservation systems
• Subscription-based digital services
• Consumer-facing apps and portals

A purely informational website with no transaction capability falls outside the EAA service definition, though good accessibility practice still applies. As soon as your site processes a booking, takes payment or allows consumer account login, you are providing a covered service.

The EAA also covers certain products (e-readers, smartphones, payment terminals, self-service kiosks). If you manufacture, import or distribute those products, separate product obligations apply even if you are a micro-enterprise for services.

---

CRO disclosure: a separate but parallel obligation

Before dealing with the accessibility requirements, it is worth noting a common gap that gets caught during EAA compliance checks: missing company registration details.

Under Section 49 of the Companies Act 2014 and the E-Commerce Regulations 2003 (S.I. No. 68 of 2003), an Irish limited company must display on its website and in its business correspondence:

• The company's registered name (exactly as it appears on the CRO register)
• The company type (e.g. private company limited by shares)
• The registered office address
• The CRO registration number
• The names of the directors (or a statement that the list is available on request)

These details typically belong in the footer of every page and in the terms and conditions. Sole traders are not subject to the CRO requirements but should display their business name if trading under a name other than their own.

The Companies Registration Office (CRO) maintains the public register. A website that displays an incorrect CRO number or omits it entirely is in breach of company law independently of the EAA.

---

What EAA compliance requires in practice

For an in-scope Irish SMB, the EAA creates three primary obligations.

1. Meet WCAG 2.1 Level AA

The technical standard is WCAG 2.1 AA, incorporated by reference into the harmonised standard EN 301 549 V3.2.1. Ireland does not have a national accessibility framework analogous to the French RGAA or a separate Irish standard.

WCAG 2.1 AA is organised around four principles. The practical implications for a typical Irish SME website:

Images: every image that conveys information needs a descriptive alt attribute. Decorative images should have an empty alt attribute (alt=""). Linked images (a logo that is also the homepage link, for example) need alt text that describes the destination, not the image.

Colour contrast: text must have a contrast ratio of at least 4.5:1 against its background for normal-sized text. Large text (18pt or 14pt bold) can use 3:1. This catches designs that use light grey text on white or pale brand colours for body copy.

Forms: every form field needs a programmatic label associated with it. Not a placeholder, which disappears when typing begins, but a proper <label> element linked to the field by for and id attributes. Error messages must identify which field failed and explain what is needed.

Keyboard navigation: everything that can be done with a mouse must be achievable using the keyboard alone (Tab, Enter, arrow keys). This is routinely broken by custom dropdown menus, modal overlays and date pickers built with JavaScript.

Page structure: each page needs a single H1 that describes its content. Headings should form a logical hierarchy. Landmark regions (<main>, <nav>, <header>, <footer>) help screen reader users jump to the relevant section.

Language: the HTML lang attribute must declare the page language (<html lang="en">). This allows screen readers to use the correct pronunciation rules.

2. Publish an accessibility statement

Every page of your site must link to an accessibility statement. This is a dedicated page that must include:

• The technical standard you are measuring against (WCAG 2.1 AA / EN 301 549)
• Your current conformance level (fully conformant, partially conformant or non-conformant)
• A list of known accessibility barriers with an explanation for each
• A contact mechanism (an email address or form) for users to report problems
• Information about the enforcement body if a user's complaint is not resolved (the CCPC for e-commerce)

A statement that does not address known barriers is not compliant. If your automated audit found 12 contrast failures and 8 missing image alt texts, your statement should acknowledge those gaps and indicate when you plan to fix them.

3. Provide a feedback and enforcement pathway

Users must be able to report an accessibility barrier. Responding to that report within a reasonable time is expected. If the response is inadequate, the user must be told they can escalate to the CCPC.

In practice, an email address such as accessibility@yourcompany.ie monitored by someone who can commission fixes is sufficient. The obligation is to have the channel and use it, not to have resolved every possible accessibility issue.

---

The disproportionate burden exception

The EAA allows businesses to claim that a specific compliance requirement imposes a disproportionate burden relative to their resources. This is an exception, not a blanket exemption.

To use it legitimately, you must:

1. Document the specific barrier you are claiming is disproportionately burdensome
2. Provide a cost analysis showing why the fix is disproportionate to your means
3. Note the exception in your accessibility statement
4. Re-assess it periodically as your financial capacity may improve

Adding alt text to images and correcting form labels cost very little and cannot reasonably be claimed as disproportionate. Sub-titling a large archive of old video content, or replacing an inaccessible third-party booking widget you cannot modify, may qualify.

---

Getting started: a practical sequence

Week 1: assess your position

Run an automated audit (our scanner or tools like axe DevTools) to get a baseline. Note the number and severity of issues. Check your most-used pages: homepage, product/service pages, checkout or booking flow, contact form.

Week 2: fix the quick wins

Alt text, form labels, the HTML lang attribute and basic heading structure are typically fixable by a developer in a day. Fix these first: they are the most commonly complained-about barriers.

Week 3: publish an accessibility statement

Even a "non-conformant" statement with an honest list of known issues and a remediation plan is better than no statement. The CCPC expects to see one. Publish it, link it from the footer of every page and set a calendar reminder to update it after each round of fixes.

Ongoing: work through the remaining issues

Colour contrast, keyboard navigation for custom components and ARIA implementation typically require more development time. Prioritise by user impact: barriers that prevent a transaction from being completed rank above cosmetic issues.

For a detailed account of the criminal penalty structure and how CCPC enforcement works, see EAA penalties in Ireland.

---

Sources

• S.I. No. 636 of 2023 (irishstatutebook.ie)
• Companies Act 2014, Section 49 (CRO disclosure)
• E-Commerce Regulations 2003, S.I. No. 68 of 2003
• CCPC: European Accessibility Act guidance
• NDA: Centre for Excellence in Universal Design

---

This is technical analysis, not legal advice. Consult a solicitor for specific advice on your obligations.