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 […]
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 […]
EU Covid Cert The Health (Amendment) (No.2) Act 2021 enables operators of ‘relevant indoor premises’ to permit access to their premises to ‘permitted persons’ who can demonstrate that they are fully vaccinated from Covid-19 disease, or who can demonstrate that they have immunity due to having recovered from Covid-19 infection. In certain circumstances, children and certain staff are exempted from satisfying the above-described requirements and […]
Quarantine Powers The purpose of the Health (Amendment) Act 2021 is to provide for the mandatory quarantine of persons coming into the State from certain areas from where there is known to be sustained human transmission of Covid-19 or any variant of concern or from which there is a high risk of importation of infection or contamination with Covid-19 or any variant of concern by […]
Closure Orders The primary purpose of the Criminal Justice (Enforcement Powers) (Covid-19) Act 2020 is, having regard to the threat to human life and public health posed by Covid-19, to provide additional enforcement powers to An Garda Síochána to address breaches of the relevant Covid-19 regulations by any business or service selling or supplying intoxicating liquor for consumption on the premises. The Act applied to any […]