When Does a Cause of Action in Tort Accrue? A Complex Issue in Irish Law

The appeal discussed in this paragraph raises the question of when a cause of action in tort is considered to have accrued under the Statute of Limitation 1957. While the concept of the accrual of a cause of action has a long history in our legal system, its application in modern times has become increasingly problematic, particularly in claims for financial loss resulting from professional negligence. Substantive developments in the law of negligence have contributed to these difficulties. In the past, such claims would have been based solely on contract, but the expansion of the tort of negligent misstatement and the recognition of actions for professional negligence in both contract and tort have complicated the determination of when a cause of action arises. This has led to the possibility of different time periods for bringing claims depending on whether they are based on contract or tort, with the cause of action in negligence often being postponed until the damage becomes apparent. These issues create existential problems for our law of limitations, as the timing of when time starts running for tortious claims is uncertain, defeating the purpose of limitations laws. Additionally, latent damage, where damage has occurred but the plaintiff was not aware of it, remains a problem that has not been fully addressed in the case of other forms of latent damage, such as losses caused by professional negligence.