Research and Innovation Act 2024 The purpose of the Research and Innovation Act 2024 is to provide a legal basis for the establishment and functions of a new competitive research funding agency, Taighde Éireann, through the amalgamation of the functions and activities of Science Foundation Ireland and the Irish Research Council, combining and building on their respective missions. Science Foundation Ireland is dissolved, and all […]
Funding Schemes The Agency, Taighde Eireann, shall, having regard to the objects and the functions, put in place a range of schemes for the funding of research and innovation to be undertaken in the State and, to a limited extent whereby the funded body is based within the State or in Northern Ireland, outside the State. The Chief Executive Officer shall prepare draft schemes for the […]
Context The Energy (Windfall Gains in the Energy Sector)(Cap on Market Revenues) Act 2023 implements part of Council Regulation (EU) 2022/1854 of 6 October 2022 on an emergency intervention to address high energy prices, in particular that which requires a cap on market revenues of specific electricity generators. The Council Regulation also provides for a Temporary Solidarity Contribution based on the revenues from fossil fuel […]
Purpose The purpose of the Court Proceedings (Delays) Act 2024 Act is to provide persons who are party to proceedings in the Irish Courts, where such proceedings are not concluded within a reasonable time, to seek a declaration of that fact and in certain cases compensation. A person who is or was a party to proceedings, has the right to the conclusion of those proceedings […]
Establishment The Commission to Inquire into Child Abuse was established on an on-statutory basis in 1999. It was part of the range of measures designed to address the effects of childhood abuse which had been disclosed and publicised in the preceding years. The Commission was established with a number of commission members and its own staff. The Chairman of the Commission was a High Court […]
Redress Board The Residential Institutions Acts established compensation following the work of the Commission to Inquire into Child Abuse. The Commission’s investigations established facts concerning the allegations of abuse and the Redress Board decided levels of damages. The government decided to establish a Redress Board in advance of the completion of the Commission’s report and the Residential Institutions Redress Act was passed on 2002. The […]
Establishment The Hepatitis C Compensation Tribunal was established by legislation in 1997. The purpose of the Tribunal was to make awards of compensation to persons who contracted Hepatitis C within the State from Anti-D Immunoglobulin, other blood products of blood transfusion and other connected matters. The Tribunal had prior to award compensation to claimants. The Tribunal could sit in divisions. Its members were appointed by […]
Planning and Development, and Residential Tenancies, Act 2020 The purpose of the Planning and Development, and Residential Tenancies, Act 2020 is to make exceptional provision for emergency measures in light of the Covid-19 pandemic to ensure that the necessary protections are in place to safeguard the operation of the planning and building control systems. The purpose of the amendments are twofold: to amend the substitute […]
Emergency (Measures In The Public Interest) Act 2020 On 30th January 2020, the International Health Regulations (IHR) (2005) Emergency Committee of the World Health Organisation (WHO) declared that the Covid-19 outbreak now meets the criteria for a Public Health Emergency of International Concern (PHEIC). On 11 March 2020 the WHO declared the outbreak to be a pandemic. This reflects the gravity of the current outbreak […]
Finance (Covid-19 and Miscellaneous Provisions) Act 2022 Subject to meeting certain conditions, employers that previously availed of the Employment Wage Subsidy Scheme (EWSS) but did not meet the original eligibility criteria as at 31 December 2021, could re-enter the scheme and that such businesses could continue to be supported until the expiry of the scheme. New eligibility criteria have been provided for, which must be […]
Pandemic On 12 March, an Taoiseach, Leo Varadkar TD, announced the closure of schools, childcare facilities, colleges, and State-run cultural institutions, and recommended the cancellation of mass gatherings until 29 March. On 15 March, the Government also recommended the closure of all pubs until the same date and emphasised the need for the continued use of social distancing. Many non-essential businesses have closed and this […]
Residential tenants The Act introduces a number of measures with the aim of mitigating the impact of COVID-19 on residential tenants. The Act provides that Landlords cannot serve notice of termination on a tenant during the emergency period. Any such notice served during this time will be invalid. Where a notice of termination has been served on a tenant prior to the emergency period, this […]
Grants / Supports May 20 On 2 May 2020 government announced further measures €10,000 “restart grant” for micro and small businesses based on a rates waiver/rebate from 2019 (estimated that this will cost €250m in total); €2bn Pandemic Stabilisation and Recovery Fund established, within the Ireland Strategic Investment Fund (ISIF), which will make capital available to medium and large enterprises; €2bn COVID-19 Credit Guarantee Scheme […]
Introduction EirGrid, Electricity and Turf (Amendment) Act 2022 is designed to enable EirGrid to take certain emergency measures, including acquiring electricity generation plant and entering into agreements with electricity generators in relation to electricity generation plant, for the purpose of ensuring and protecting security of supply, pursuant to a direction of the Commission for the Regulation of Utilities (CRU). For that purpose, the Act provides […]
Introduction This Act is to provide for emergency measures for electricity generation development to ameliorate and protect security of supply of electricity in the State because exceptional circumstances have arisen in the market for that supply and further because of the situation in Ukraine. The Act will allow for the disapplication of the Planning and Development Act 2000 for the purpose of such development. It […]
Revenue Reaction On 23 March 2020 Revenue released “Covid19 Information and advice for taxpayers and agents” which deals with a number of tax issues arising as a result of the current COVID-19 outbreak. Income Tax Residence Irish tax residence for income tax purposes is based on the number of days spent in Ireland in a tax year (and cumulatively over two tax years). Due to […]
Residential tenants 2020 The Act introduces a number of measures with the aim of mitigating the impact of COVID-19 on residential tenants. Where there is a non-payment of rent, the RTA requires a landlord to serve a 14 day notice in writing on the tenant declaring the amount of rent due and unpaid before serving a notice of termination. The new legislation extended this notice […]
Extension of Supports Finance (Covid-19 and Miscellaneous Provisions) Act 2021 provides for the extension of the Employment Wage Subsidy Scheme (EWSS) to 31 December 2021 and the retention of the current enhanced subsidy rates until 30 September 2021. It also provides for the retention of the 30 per cent reduction in turnover or orders threshold and a modification to widen the reference period to assess […]
TWSS The Temporary COVID-19 Wage Subsidy Scheme was aimed at encouraging employers to keep employees in employment. It is not strictly a tax measure but it is operated by the Revenue. Under the Scheme eligible employees whose employers have been adversely affected by COVID-19, could receive up to 70% of their wages from the State. The employers who avail of the Scheme are encouraged to […]
Mother and Baby Institutions Payment Scheme Act 2022 The primary purpose of this Act is to establish a payment scheme, in recognition of the circumstances experienced by certain people while they were resident in Mother and Baby and County Home Institutions in the State. The Scheme will make payments to eligible applicants and will make available without charge, certain health services to eligible applicants, via […]
EPA (Emergency Electricity Generation) 2023 This Act is to provide for an application process and public consultation in relation to licence applications to the Environmental Protection Agency from designated developments under the Development (Emergency Electricity Generation) Act 2022. The Act amends the Environmental Protection Agency Act 1992 to enable the Minister for the Environment, Climate and Communications to provide for arrangements for an alternative assessment […]
Introduction The purpose of the Credit Guarantee (Amendment) Act 2022 is to make certain amendments to the Credit Guarantee Act 2012 (as amended) to support the needs of businesses to access additional finance in response to the economic difficulties resulting from the aggression against Ukraine by Russia by creating a specific Ukraine Credit Guarantee Scheme. The purpose is also to amend the Loan Guarantee Schemes […]
Microenterprise Loan Fund The Microenterprise Loan Fund Act 2012 provides for the establishment of a Microenterprise Loan Fund and provides for the formation of a private company to lend to microenterprise and to manage the Fund. The Fund is designed to stimulate lending to sustainable micro-enterprises and is targeted at start-up, newly established, or growing micro-enterprises across all industry sectors, employing not more than 10 […]
Udaras Constitution Údarás na Gaeltachta was reformed in 2012. Direct elections by persons in Gaeltacht communities are abolished. Number of board members is reduced to 12. Members are nominated by County Councils containing Gaeltacht areas. Five are nominated by the Councils and seven by the Minister. All electoral divisions within a Gaeltacht as currently defined under the Gaeltacht areas orders are to continue to be […]
Scope The malicious injuries legislation was reformed very significantly in the 1980s. Due to economic considerations, it was tightened considerably so that compensation was available in much more limited circumstances than had previously been the case. Where damage of more than €127 is caused to property unlawfully by one of a number of at least three people riotously assembled together, or as a result of […]
Lourdes Hospital Redress Government approval was given in April 2007 (S180/20/10/0699A) to the establishment of a non-statutory, ex-gratia Lourdes Hospital Redress Board, based on proposals prepared by Judge Maureen Harding Clark for women who underwent clinically unnecessary hysterectomy or bilateral oophorectomy, or removal of a single functioning ovary. The work of the Redress Board concluded in January 2009, having made awards to 119 women. Government […]
TBESS The TBESS is a support available for businesses that carry on a trade or profession chargeable to tax under Case I or II of Schedule D, including self-employed individuals, companies and partnerships. Charities and sporting bodies that carry on certain activities which would be chargeable to tax under Case I or II of Schedule D but for an available exemption are also included in […]
March 2020 Emergency On 27 March 2020, the Emergency Measures in the Public Interest (COVID-19) Act 2020 became law. The introduction of a Temporary Wage Subsidy Scheme to maintain business, jobs and incomes until normal business resumes. Amendments to the Residential Tenancies Act 2004-2019 to prevent the termination of residential tenancies and rent increases for the duration of the crisis. Amendments to the Redundancy Payments […]
Competivie Start Fund Companies that have a well-developed business plan which needs to raise investment for business purposes may apply for the Competitive Start Fund or the innovative HPSU funds (equity). The Competitive Start Fund (equity) investment is designed to accelerate the development of high-potential start-up companies by supporting the achievement of technical and commercial milestones, such as evaluating international markets or building a prototype. […]
Market Access Grant The Market Access Grant is one of the key supports that Enterprise Ireland employs in order to assist companies to build their businesses in the international market. The EI client company may use all or a combination of new staff, reassigned staff or consultants to undertake the project. It may incur marketing costs up to market launch. The grant is available to […]
Strategic Banking Corporation The Strategic Banking Corporation of Ireland Act, 2014, establishes the Strategic Banking Corporation of Ireland. Its purpose is to lend strategically within the economy. It is focused on the credit needs of small to medium-sized enterprises in the first instance. It is intended that in due course, other areas of the economy where credit needs are not being served will be assisted […]
Science Foundation Ireland The Industrial Development (Science Foundation Act 2003) established Science Foundation Ireland to promote, develop and assist in carrying out orientated research in strategic areas of scientific endeavour that concern future development and competitiveness of industry and enterprise in the State. Science Foundation Ireland was formed under the Industrial Development and Science Foundation Ireland Act 2003. Its board is appointed by the Minister […]
Enterprise Ireland Enterprise Ireland is the State agency with primary responsibility for the development of manufacturing and internationally traded services. It provides funding and support for domestic businesses. The businesses assisted range from start-ups, those with relatively small scale activities with high potential start-up to larger companies who wish to expand their activities. EI seeks to improve efficiency and grow international market share. It provides […]
County Enterprise Boards The Industrial Development Act 1995 recognised the County Enterprise Boards, which had been established in 1993. It made provision for grants to enable CEBs for the purpose of meeting their administration and other expenses. A CEB was empowered, for the purpose of assisting economic development within its area by means of enterprise creation or business development; to make a loan on such […]
Property Supports The agencies (IDA(Ireland) and Enterprise Ireland) have the power to facilitate the provision of sites for the establishment, development and maintenance of industrial undertakings. They may acquire land by agreement compulsorily. They may construct, adopt and maintain buildings and provide services for the same. The agencies may make grants to entities which themselves construct or adopt buildings for business. The agencies enjoy certain […]
Early Years In earlier decades, the IDA (established in 1949 as the Industrial Development Authority) concentrated on traditional labour-intensive industries. In the 1970s and 80s, its focus changed to more advanced technologies, including electronics, pharmaceutical and chemical industries. Údarás na Gaeltachta was established in 1979 with responsibility for industrial (and certain other policies) in Gaeltacht areas. Until 1981, incentives were restricted to manufacturing businesses. Initially, […]
The Industrial Development Authority was formed in 1949. In 1994, it became the Industrial Development Agency Ireland or IDA Ireland. The IDA has branches throughout the world. IDA Ireland is the State body which seeks foreign direct investment. It has been very successful over the last 40 years, in attracting significant investment to Ireland, based on the combination of taxation incentives, educated and high skilled […]