EMERGENCY MEASURES IN THE PUBLIC INTEREST (COVID-19) ACT 2020

• (10) An amount that is required to be refunded by an employer to the Revenue Commissioners in accordance with subsection (9) (in this section referred to as “relevant tax”) shall be treated as if it were income tax due and payable by the employer from the date the temporary wage subsidy referred to in that subsection had been paid by the Revenue Commissioners to the employer and shall be so due and payable without the making of an assessment.

• (11) Notwithstanding subsection (10), where an officer of the Revenue Commissioners is satisfied there is an amount of relevant tax due to be paid by an employer which has not been paid, that officer may make an assessment on the employer to the best of the officer’s judgment, and any amount of relevant tax due under an assessment so made shall be due and payable from the date the temporary wage subsidy referred to in subsection (9) had been paid by the Revenue Commissioners to the employer.

• (12) The provisions of the Income Tax Acts relating to—

• (a) assessments to income tax,

• (b) F9[…]

• (c) the collection and recovery of income tax,

shall, in so far as they are applicable, apply to the assessment, collection and recovery of relevant tax.

• F10[(12A) A person aggrieved by an assessment or an amended assessment to relevant tax made on that person may appeal the assessment or amended assessment, as the case may be, to the Appeal Commissioners, in accordance with section 949I of the Act, within the period of 30 days after the date of the notice of assessment or the amended assessment, as may be appropriate.]

• (13) Any amount of relevant tax payable in accordance with this section shall carry interest at the rate of 0.0219 per cent for each day or part of a day from the date when the amount is due and payable.

• (14) Subsections (3) to (5) of section 1080 of the Act shall apply in relation to interest payable under subsection (13) as they apply in relation to interest payable under section 1080 of the Act.

• (15) Where an employer fails to comply with the provisions of subsection (5)(f) in relation to a specified employee with respect to the giving to the employee of a statement of wages and deductions from wages under section 4 of the Payment of Wages Act 1991, the employer shall be liable to a penalty as if that failure were a failure to comply with the Regulations, and the provisions of section 987 of the Act shall apply, with any necessary modifications, in relation to a penalty under this subsection as they apply in relation to a penalty for a failure to comply with the Regulations.

• (16) A person shall, without prejudice to any other penalty to which the person may be liable, be guilty of an offence under this section if the person—

• (a) knowingly or wilfully delivers any incorrect return or statement, or knowingly or wilfully furnishes any incorrect information, in connection with the operation of subsection (3) or the eligibility for a temporary wage subsidy in relation to any individual, or

• (b) knowingly aids, abets, assists, incites or induces another person to make or deliver knowingly or wilfully any incorrect return or statement, or knowingly or wilfully furnish any incorrect information, in connection with the operation of subsection (3) or the eligibility for a temporary wage subsidy in relation to any individual,

and the provisions of subsections (3) to (10) of section 1078, and section 1079, of the Act shall, with any necessary modifications, apply for the purposes of this subsection as they apply for the purposes of offences in relation to tax within the meaning of section 1078 of the Act.

• (17) Notwithstanding any obligation imposed on the Revenue Commissioners under section 851A of the Act or any other enactment in relation to the confidentiality of taxpayer information (within the meaning of that section) or any obligation imposed on the Minister for Employment Affairs and Social Protection under the Social Welfare Acts or any other enactment in relation to the confidentiality of information relating to employers and insured persons or other persons entitled to benefits or assistance under those Acts, information relevant to the effective operation of this section may be exchanged between the Minister for Employment Affairs and Social Protection and the Revenue Commissioners.

• (18) The administration of this section shall be under the care and management of the Revenue Commissioners and section 849 of the Act shall apply for this purpose with any necessary modifications as it applies in relation to tax within the meaning of that section.

• (19) The Revenue Commissioners shall prepare and publish guidelines with respect to the matters that are considered by them to be matters to which regard shall be had in determining whether a reduction, as referred to in subsection (3), will occur by reason of Covid-19 and the disruption that is being caused thereby to commerce.

• (20) F11[…]

• (21) This section shall be construed together with—

• (a) in so far as it relates to income tax, the Income Tax Acts, and

• (b) in so far as it relates to corporation tax, the Corporation Tax Acts.

• (22) Paragraph (g), in so far as it relates to Pay Related Social Insurance, and paragraph (h) of subsection (5), shall be construed together with the Social Welfare Acts.

28A. F12[Objectives of section 28B, purposes for which its provisions are enacted and certain duty of Minister for Finance respecting those provisions’ operation

28A. (1) The objectives of section 28B are to provide—

• (a) the necessary stimulus to the economy so as to mitigate the effects, on the economy, of Covid-19, and

• (b) if, as of 1 January 2021, no agreement stands entered into between the European Union and the United Kingdom (with respect to the future relations between them on the relevant matters), to mitigate the effects on the economy which are apprehended may arise therefrom.

• (2) In subsection (1) "relevant matters" means the matters described in Part II of the Political declaration setting out the framework for the future relationship between the European Union and the United Kingdom¹

• (3) The purposes for which the several provisions of section 28B (in this section referred to as the "wage subsidy scheme") are, in furtherance of the foregoing objectives, enacted are:

• (a) in addition to the provision of basic mechanisms to fulfil those objectives, to ensure the efficient use of the wage subsidy scheme so as to minimise the cost to the Exchequer of the scheme (so far as consistent with fulfilment of those objectives);

• (b) to avoid, where possible, allocation of resources to sectors of the economy that are not in need of direct stimulus by means of the wage subsidy scheme (and which sectors may reasonably be expected to be restored to financial viability and an eventual growth path by the indirect effects of the scheme);

• (c) to protect the public finances through mechanisms for the discontinuance of one or more of the payments under the wage subsidy scheme (or for their variation) in defined circumstances;

• (d) to take account of the need to reflect changes in the circumstances of individuals who, as employees, are individuals in respect of whom payments under the wage subsidy scheme are being made, in cases where such individuals avail themselves of other financial supports provided by the State;

• (e) to have regard to the importance of maintaining the provision of child care facilities so as to enable parents to continue in, or to take up, positions of employment;

• (f) to take account of changes in the State’s economic circumstances and the demands on its financial resources which may occur in the remainder of the current financial year and thereafter.

• (4) It shall be the duty of the Minister for Finance to monitor and superintend the administration of the wage subsidy scheme (but this subsection does not derogate from the function of care and management conferred on the Revenue Commissioners by section 28B(19)).

• (5) Without prejudice to the generality of subsection (4), the Minister for Finance shall cause an assessment, at such intervals as he or she considers appropriate but no less frequently than every 2 months beginning with the passing of the Financial Provisions (Covid-19) (No. 2) Act 2020, of the following, and any other relevant matters, to be made—

• (a) up-to-date data from the register commonly referred to as the "Live Register" and data related to that register supplied to the Department of Finance by the F13[Department of Business, Enterprise and Innovation] (whether data compiled by that last-mentioned Department of State from its own sources or those available to it from sources maintained elsewhere in the Public Service),

• (b) up-to-date data compiled by the Department of Finance relating to the State’s receipts and expenditure,

• (c) such other data as the Minister may consider relevant in relation to the impact from, and effects of, Covid-19 or the fact (should that be so) of there not being an agreement of the kind referred to in subsection (1)(b),

and, if the following is commissioned, by reference to an assessment, on economic grounds, of the wage subsidy scheme that may be commissioned by the Minister for Finance and any opinion as to the sustainability of the scheme expressed therein.

• (6) Following an assessment under subsection (5), it shall be the duty of the Minister for Finance, after consultation with the Minister for Public Expenditure and Reform and the Minister for Employment Affairs and Social Protection, to determine whether it is necessary to exercise any or all of the powers under F14[paragraphs (aa) to (c)] of subsection (21) of section 28B so, as appropriate, to—

• (a) fulfil, better, the objectives specified in subsection (1), or

• (b) facilitate the furtherance of any of the purposes specified in F13[subsection (3)],

and, if the Minister for Finance determines that such is necessary, the powers under one, or more than one, as provided in that subsection (21), of those F14[paragraphs (aa) to (c)] shall become and be exercisable by the Minister for Finance.]

28B. F15[Covid-19: employment wage subsidy scheme

28B. (1) In this section—

"Act" means the Taxes Consolidation Act 1997;

"contribution week" has the same meaning as it has in section 2 of the Social Welfare Consolidation Act 2005;

"emoluments", "employer", "employee" and "income tax month" have the same meanings as they have in Chapter 4 of Part 42 of the Act;

"gross pay" has the same meaning as it has in the Regulations;

"Minister" means the Minister for Finance;

F16["proprietary director", in relation to a company, has the same meaning as it has in section 472 of the Act;]

F17["qualifying employee", in relation to an employer, means, subject to subsections (1A) and (1B)—

• (a) an individual, who, in relation to the employer is or was a specified employee for the purposes of section 28, or

• (b) any other individual who is on the payroll of the employer at any time in the qualifying period and receives in that period a payment of emoluments from the employer, but does not include—

• (i) in the case where the employer is a company, any individual who is a proprietary director of the company, and

• (ii) any individual who is connected with the employer,

other than in a case in which that individual had been on the payroll of the employer at any time in the period from 1 July 2019 to 30 June 2020 and had received in that period a payment of emoluments from the employer and the employer has submitted to the Revenue Commissioners in that period a notification of the payment of the emoluments in accordance with Regulation 10 of the Regulations,

and, for the purposes of this definition, the question of whether an individual is connected with any other person shall be determined in accordance with section 10 of the Act as it applies for the purposes of the Capital Gains Tax Acts;]

F19["qualifying period" means the period commencing on 1 July 2020 and expiring—

• (a) in respect of an employer to which subsection (2D) applies, on 31 May 2022, and

• (b) in respect of any other employer to which this section applies, on 30 April 2022;]

"Regulations" means the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018);

"wage subsidy payment" shall be construed in accordance with F20[subsections (7), (8) and (21)(aa) and (c)].

• F16[(1A) Where, apart from this subsection, an individual who is a proprietary director of two or more companies would be a qualifying employee in relation to those two or more companies, then the following provisions of this subsection shall have effect:

• (a) the individual may give a notification to one, and one only, of those companies that he or she has elected to be treated as a qualifying employee in relation to that company;

• (b) on the receipt of the notification referred to in paragraph (a), the company concerned shall be entitled to treat the individual concerned as its qualifying employee, and no other company of which the individual concerned is a proprietary director shall be entitled to treat the individual as its qualifying employee;

• (c) unless and until the individual gives to a company referred to in paragraph (a) the notification there referred to, no company of which the individual is a proprietary director shall be entitled to treat the individual as its qualifying employee.

• (1B) Where, in accordance with subsection (1A)(a), an individual elects to be treated as a qualifying employee in relation to a company, that election—

• (a) shall be deemed to have come into effect as on and from the date of the first notification first-mentioned in subsection (7) for that individual by the company, and

• (b) shall be irrevocable.]

• (2) Subject to subsections (4) and (5), F21[this section shall apply to an employer for the period 1 July 2020 to 31 December 2020 (in this subsection referred to as "the specified period"), where]—

• (a) (i) in accordance with guidelines published by the Revenue Commissioners under subsection (20)(a), the employer demonstrates to the satisfaction of the Revenue Commissioners that, by reason of Covid-19 and the disruption that is being caused thereby to commerce—

• (I) F21[there will occur in the specified period] at least a 30 per cent reduction, or such other percentage reduction as the Minister may specify in an order made by him or her under subsection (21)(b), in either the turnover of the employer’s business or in the customer orders being received by the employer by reference to the period from 1 July 2019 to 31 December 2019 (in this subsection referred to as "the corresponding period"),

• (II) in the case where the business of the employer has not operated for the whole of the corresponding period but the commencement of that business’s operation occurred no later than 1 November 2019, there will occur in the part of the specified period, which corresponds to the part of the corresponding period in which the business has operated, at least a 30 per cent reduction, or such other percentage reduction as the Minister may specify in an order made by him or her under subsection (21)(b), in either the turnover of the employer’s business or in the customer orders being received by the employer by reference to that part of the corresponding period, or

• (III) in the case where the commencement of the operation of the employer’s business occurred after 1 November 2019, the nature of the business is such that the turnover of the employer’s business or the customer orders being received by the employer in the specified period will be at least—

• (A) 30 per cent, or

• (B) such other percentage as the Minister may specify in an order made by him or her under subsection (21)(b),

less than what that turnover or those customer orders, as the case may be, would otherwise have been had there been no disruption caused to the business by reason of Covid-19, or

• (ii) the employer’s name is entered in the register established and maintained under section 58C of the Child Care Act 1991,

and

• (b) the employer satisfies the conditions specified in subsection (3).

• F22[(2A) Subject to subsections (4) and (5), this section shall apply to an employer for F18[the period from 1 January 2021 to 30 June 2021 (in this subsection referred to as "the second specified period")] where—

• (a) (i) in accordance with guidelines published by the Revenue Commissioners under subsection (20)(a), the employer demonstrates to the satisfaction of the Revenue Commissioners that, by reason of Covid-19 and the disruption that is being caused thereby to commerce—

• (I) there will occur F18[in the second specified period] at least a 30 per cent reduction, or such other percentage reduction as the Minister may specify in an order made by him or her under subsection (21)(b), in either the turnover of the employer’s business or in the customer orders being received by the employer by reference to the period from 1 January 2019 to 30 June 2019 (in this subsection referred to as "the second corresponding period"),

• (II) in the case where the business of the employer has not operated for the whole of the second corresponding period but the commencement of that business’s operation occurred no later than 1 May 2019, there will occur in the part of the second specified period, which corresponds to the part of the second corresponding period in which the business has operated, at least a 30 per cent reduction, or such other percentage reduction as the Minister may specify in an order made by him or her under subsection (21)(b), in either the turnover of the employer’s business or in the customer orders being received by the employer by reference to that part of the second corresponding period, or

• (III) in the case where the commencement of the operation of the employer’s business occurred after 1 May 2019, the nature of the business is such that the turnover of the employer’s business or the customer orders being received by the employer in the second specified period will be at least—

• (A) 30 per cent, or

• (B) such other percentage as the Minister may specify in an order made by him or her under subsection (21)(b),

less than what that turnover or those customer orders, as the case may be, would otherwise have been had there been no disruption caused to the business by reason of Covid-19,

or

• (ii) the employer’s name is entered in the register established and maintained under section 58C of the Child Care Act 1991, and

• (b) the employer satisfies the conditions specified in subsection (3).]

• F23[(2B) Subject to subsections (4) and (5), this section shall apply to an employer for the period from 1 July 2021 to the date on which the qualifying period expires F24[in respect of the employer] where—

• (a) (i) in accordance with guidelines published by the Revenue Commissioners under subsection (20)(a), the employer demonstrates to the satisfaction of the Revenue Commissioners that, by reason of Covid-19 and the disruption that is being caused thereby to commerce—

• (I) there will occur in the period from 1 January 2021 to 31 December 2021 (in this subsection referred to as "the third specified period") at least a 30 per cent reduction, or such other percentage reduction as the Minister may specify in an order made by him or her under subsection (21)(b), in either the turnover of the employer’s business or in the customer orders being received by the employer by reference to the period from 1 January 2019 to 31 December 2019 (in this subsection referred to as "the third corresponding period"),

• (II) in the case where the business of the employer has not operated for the whole of the third corresponding period but the commencement of that business’s operation occurred no later than 1 November 2019, there will occur in the part of the third specified period, which corresponds to the part of the third corresponding period in which the business has operated, at least a 30 per cent reduction, or such other percentage reduction as the Minister may specify in an order made by him or her under subsection (21)(b), in either the turnover of the employer’s business or in the customer orders being received by the employer by reference to that part of the third corresponding period, or

• (III) in the case where the commencement of the operation of the employer’s business occurred after 1 November 2019, the nature of the business is such that the turnover of the employer’s business or the customer orders being received by the employer in the third specified period will be at least—

• (A) 30 per cent, or

• (B) such other percentage as the Minister may specify in an order made by him or her under subsection (21)(b),

less than what that turnover or those customer orders, as the case may be, would otherwise have been had there been no disruption caused to the business by reason of Covid-19,

or

• (ii) the employer’s name is entered in the register established and maintained under section 58C of the Child Care Act 1991, and

• (b) the employer satisfies the conditions specified in subsection (3).]

• F26[(2C) Subject to subsections (4) and (5), this section shall apply to an employer for the period from 1 January 2022 to the date on which the qualifying period expires in respect of the employer where—

• (a) in accordance with guidelines published by the Revenue Commissioners under subsection (20)(a), the employer demonstrates to the satisfaction of the Revenue Commissioners that, by reason of Covid-19 and the disruption that is being caused thereby to commerce, there will occur in the period from 1 December 2021 to 31 January 2022—

• (i) in the case where the commencement of the operation of the employer’s business occurred before 1 May 2019, at least a 30 per cent reduction, or such other percentage reduction as the Minister may specify in an order made by him or her under subsection (21)(b), in either the turnover of the employer’s business or in the customer orders being received by the employer by reference to the period from 1 December 2019 to 31 January 2020, and

• (ii) in the case where the commencement of the operation of the employer’s business occurred on or after 1 May 2019, at least a 30 per cent reduction, or such other percentage reduction as the Minister may specify in an order made by him or her under subsection (21)(b), in either the average monthly turnover of the employer’s business or in the average monthly customer orders being received by the employer by reference to the average monthly turnover of the employer’s business or the average monthly customer orders being received by the employer—

• (I) in the period from 1 August 2021 to 30 November 2021 (in this subparagraph referred to as "the reference period"), or

• (II) in the case where the business of the employer has not operated for the whole of the reference period, in the part of the reference period in which the business has operated,

and

• (b) the employer satisfies the conditions specified in subsection (3).

• (2D)
• (a) This subsection shall apply to an employer where—

• (i) public health restrictions applied to the business of the employer in the relevant period, and

• (ii) the conduct of that business was directly impacted by reason of the terms in which those public health restrictions stood in the relevant period being different from how they stood immediately before that period by virtue of the relevant amendments.

• (b) In this subsection—

“public health restrictions“ means restrictions for the purpose of preventing, or reducing the risk of, the transmission of Covid-19 provided for in the Health Act 1947 (Section 31A - Temporary Restrictions) (Covid-19) (No. 2) Regulations 2021 ( S.I. No. 217 of 2021 );

“relevant amendments“ means Regulations 5 to 8 of the Health Act 1947 (Section 31A - Temporary Restrictions) (Covid-19) (No. 2) (Amendment) (No. 22) Regulations 2021 ( S.I. No. 736 of 2021 );

“relevant period“ means the period from 20 December 2021 to 22 January 2022.]

• (3) The conditions referred to in F26[subsection (2)(b), (2A)(b) or (2B)(b) or (2C)(b)] are—

• (a) the employer has logged on to the online system of the Revenue Commissioners (in this section referred to as "ROS") and applied F27[, on or before 31 December 2021] on ROS to be registered as an employer to which this section applies,

• F28[(aa) the employer has, on or before 31 December 2021, been paid a wage subsidy payment in accordance with subsection (7)(a) to which the employer was entitled in accordance with this section,]

• (b) having read the declaration referred to in ROS as the "Covid-19: Employment Wage Subsidy Scheme" declaration, the employer has submitted that declaration to the Revenue Commissioners through ROS,

• (c) the employer has provided details of the employer’s bank account on ROS in the "Manage bank accounts" and "Manage EFT" fields, and

• (d) the employer is throughout the qualifying period eligible for a tax clearance certificate, within the meaning of section 1095 of the Act, to be issued to him or her.

• (4) Where on any date in the qualifying period the employer ceases to satisfy the condition specified in subsection (3)(d), the employer shall cease to be an employer to which this section applies as on and from that date.

• (5) Where, F25[by virtue of subsection (2) (apart from paragraph (a)(ii) thereof), (2A) (apart from paragraph (a)(ii) thereof) or (2B) (apart from paragraph (a)(ii) thereof)], and subsection (3), an employer is an employer to which this section applies—

• (a) immediately upon the end of each income tax month (in this subsection referred to as "the relevant income tax month") in the qualifying period, apart from July 2020 F29[, January 2022, February 2022, March 2022 and April 2022], the employer shall review his or her business circumstances, and

• (b) if, based on the result of that review, it is manifest to the employer that the outcome referred to in clause (I), (II) or (III), as the case may be, of F25[subsection (2)(a)(i), (2A)(a)(i) or (2B)(a)(i)] that had previously been envisaged would occur will not, in fact, now occur, then—

• (i) the employer shall immediately log on to ROS and declare that, from the first day of the income tax month following the relevant income tax month (in subparagraph (ii) referred to as "the relevant day"), the employer is no longer an employer to which this section applies, and

• (ii) on and from the relevant day, the employer shall not be an employer to which this section applies and shall not represent that his or her status is otherwise than as referred to in this subparagraph nor cause the Revenue Commissioners to believe it to be so otherwise.

• F30[(5A) Where, by virtue of subsection (2C), an employer is an employer to which this section applies—

• (a) the employer shall, if it has not already done so before the date of the passing of the Finance (Covid-19 and Miscellaneous Provisions) Act 2022, as soon as practicable review its business circumstances as they were on 31 January 2022, and

• (b) if, based on the result of that review or of such a review carried out before the date of the passing of the Finance (Covid-19 and Miscellaneous Provisions) Act 2022, it is manifest to the employer that the outcome referred to in subparagraph (i) or (ii), as the case may be, of subsection (2C)(a) that had previously been envisaged would occur did not, in fact, occur,

then—

• (i) the employer shall, if it has not already done so before the date of the passing of the Finance (Covid-19 and Miscellaneous Provisions) Act 2022, as soon as practicable log on to ROS and declare that, as on and from 1 February 2022, the employer ceased to be an employer to which this section applies, and

• (ii) on and from 1 February 2022, the employer shall have ceased to be an employer to which this section applies and shall not represent that its status is otherwise than as referred to in this subparagraph nor cause the Revenue Commissioners to believe it to be so otherwise.]

• (6)
• (a) In this subsection, "authorised officer" means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this subsection.

• (b) Where, upon making enquiries or on the basis of information already in the possession of the Revenue Commissioners, an authorised officer determines that it is reasonable to conclude that an employer, at any time in the qualifying period—

• (i) has, with respect to the operation of the employer’s payroll, in relation to the payment of emoluments to a qualifying employee, resorted to any contrivance by way of deferring, suspending, increasing or decreasing the gross pay that would otherwise have normally been paid to the qualifying employee, with a view to securing from the Revenue Commissioners a wage subsidy payment, or an increase in the amount of a wage subsidy payment, in relation to the qualifying employee, or

• (ii) other than for bona fide commercial reasons, has laid off and removed from the employer’s payroll a qualifying employee (in this subparagraph referred to as "the first-mentioned employee") and replaced the first-mentioned employee with two or more qualifying employees each of whom work less hours than the first-mentioned employee, with a view to securing an increase in the number of qualifying employees in relation to whom a wage subsidy payment is payable from the Revenue Commissioners,

the employer shall be deemed to have ceased to be, and to have never been, an employer to which this section applies in relation to any of its employees, and any wage subsidy payments that had been paid by the Revenue Commissioners to the employer in relation to those employees shall be refunded by the employer to the Revenue Commissioners.

• (c) Subsections (12), (13), (14) (apart from paragraph (b) thereof), (15) and (16) shall apply in relation to an amount that is required to be refunded by the employer in accordance with paragraph (b) as they apply in relation to an amount that is required to be refunded by an employer in accordance with subsection (11).

• (7) Subject to F31[subsections (8), (9) and (12A)], where this section applies to an employer, then, following the notification by the employer of the payment of emoluments to a qualifying employee in an income tax month in the qualifying period in accordance with Regulation 10 of the Regulations, the following provisions shall apply where such notification was received by the Revenue Commissioners no later than the return date (within the meaning of section 983 of the Act) for the income tax month:

• (a) the Revenue Commissioners shall pay to the employer in relation to the qualifying employee the amount (in this section referred to as a "wage subsidy payment") specified in subsection (8);

• (b) the payment referred to in paragraph (a) shall be made by way of bank transfer to the bank account of the employer, the details of which have been provided in accordance with subsection (3)(c);

• (c) where, under paragraph (a), two or more payments are required to be made by the Revenue Commissioners to the employer in respect of an income tax month, whether in relation to one or more than one qualifying employee, all such payments under paragraph (a) may be aggregated by the Revenue Commissioners for the purposes of compliance with paragraph (b);

• F32[(d) a payment or an aggregate payment required under this subsection to be made by the Revenue Commissioners to the employer in relation to a qualifying employee or qualifying employees shall be made by the Revenue Commissioners as soon as may be practicable after the date of the notification by the employer of the payment of emoluments to the qualifying employee or the qualifying employees concerned;]

• (e) as respects the payment of the aforesaid emoluments to the qualifying employee, the employer shall treat the qualifying employee as falling within such class of Pay-Related Social Insurance for the purposes of the employer’s obligations under the Social Welfare Acts and the employer’s reporting obligations specified in Chapter 4 of Part 42 of the Act and the Regulations as the employer determines to be appropriate having regard to guidelines published by the Revenue Commissioners under subsection (20)(b);

• (f) the employer shall comply with any other direction of the Revenue Commissioners that, by virtue of this paragraph, they may reasonably give regarding the payment to the employer of a wage subsidy payment in relation to a qualifying employee in accordance with paragraph (a), being a direction that facilitates the effective administration of this section.

• F33[(8) Subject to subsections (9), (21)(aa) and (21)(c), the wage subsidy payment payable by the Revenue Commissioners to an employer in relation to a qualifying employee shall be—

• (a) in the case where—

• (i) the employer is not an employer to which subsection (2D) applies and the date of the payment of the emoluments by the employer to the qualifying employee is in the period beginning on 1 July 2020 and ending on 19 October 2020 or the period beginning on 1 February 2022 and ending on 28 February 2022, or

• (ii) the employer is an employer to which subsection (2D) applies and the date of the payment of the emoluments by the employer to the qualifying employee is in the period beginning on 1 July 2020 and ending on 19 October 2020 or the period beginning on 1 March 2022 and ending on 31 March 2022,

the sum of—

• (I) €151.50 per contribution week, where the employer pays the qualifying employee gross pay of at least €151.50 per week but not more than €202.99 per week, and

• (II) €203 per contribution week, where the employer pays the qualifying employee gross pay of at least €203 per week but not more than €1,462 per week,

• (b) in the case where—

• (i) the employer is not an employer to which subsection (2D) applies and the date of the payment of the emoluments by the employer to the qualifying employee is in the period beginning on 20 October 2020 and ending on 31 January 2022, or

• (ii) the employer is an employer to which subsection (2D) applies and the date of the payment of the emoluments by the employer to the qualifying employee is in the period beginning on 20 October 2020 and ending on 28 February 2022,

the sum of—

• (I) €203 per contribution week, where the employer pays the qualifying employee gross pay of at least €151.50 per week but not more than €202.99 per week,

• (II) €250 per contribution week, where the employer pays the qualifying employee gross pay of at least €203 per week but not more than €299.99 per week,

• (III) €300 per contribution week, where the employer pays the qualifying employee gross pay of at least €300 per week but not more than €399.99 per week, and

• (IV) €350 per contribution week, where the employer pays the qualifying employee gross pay of at least €400 per week but not more than €1,462 per week,

and

• (c) in the case where—

• (i) the employer is not an employer to which subsection (2D) applies and the date of the payment of the emoluments by the employer to the qualifying employee is in the period beginning on 1 March 2022 and ending on 30 April 2022, or

• (ii) the employer is an employer to which subsection (2D) applies and the date of the payment of the emoluments by the employer to the qualifying employee is in the period beginning on 1 April 2022 and ending on 31 May 2022,

the sum of €100 per contribution week, where the employer pays the qualifying employee gross pay of at least €151.50 per week but not more than €1,462 per week.]

• (9) Where, following the notification by an employer of the payment of emoluments to any qualifying employee in the period from 1 July 2020 to 31 August 2020 in accordance with Regulation 10 of the Regulations, the employer would be entitled under section 28 to be paid a temporary wage subsidy (within the meaning of that section) by the Revenue Commissioners in relation to that qualifying employee, the employer shall not be entitled under this section to be paid a wage subsidy payment by the Revenue Commissioners in relation to that qualifying employee.

• (10) Notwithstanding any obligation imposed on the Revenue Commissioners under section 851A of the Act or any other enactment in relation to the confidentiality of taxpayer information (within the meaning of that section), the names and addresses of all employers to whom a wage subsidy payment has been paid by the Revenue Commissioners F34[in any of the income tax months July 2020 to June 2022] shall be published on the website of the Revenue Commissioners—

• (a) in a case in which wage subsidy payments are so paid in any of the income tax months July to December 2020, as soon as may be practicable in January 2021, and

• (b) in a case in which wage subsidy payments are so paid F35[in any of the income tax months December 2020 to June 2022], as soon as may be practicable following the end of each relevant period (that is to say, firstly, the period beginning on F36[1 January 2021] and ending on F36[31 March 2021] and, then, each subsequent period of 3 months thereafter) in which wage subsidy payments were so paid.

• (11) Where the Revenue Commissioners have paid to an employer a wage subsidy payment in relation to an employee in accordance with subsection (7)(a) and it transpires that the employer was not entitled to receive such payment in relation to the employee, the wage subsidy payment so paid to the employer shall be refunded by the employer to the Revenue Commissioners.

• (12) An amount that is required to be refunded by an employer to the Revenue Commissioners in accordance with subsection (11) (in this section referred to as "relevant tax") shall be treated as if it were income tax due and payable by the employer from the date the wage subsidy payment referred to in that subsection had been paid by the Revenue Commissioners to the employer and shall be so due and payable without the making of an assessment.

• F37[(12A) Where, apart from this subsection, a payment or an aggregate payment would be required to be made by the Revenue Commissioners to an employer under subsection (7), the Revenue Commissioners may, instead of making the payment or the aggregate payment, set the amount of that payment or any part of that payment against any amount that is required to be refunded by the employer to the Revenue Commissioners in accordance with subsection (11).]

• (13) Notwithstanding subsection (12), where an officer of the Revenue Commissioners is satisfied there is an amount of relevant tax due to be paid by an employer which has not been paid, that officer may make an assessment on the employer to the best of the officer’s judgment, and any amount of relevant tax due under an assessment so made shall be due and payable from the date the wage subsidy payment referred to in subsection (11) had been paid by the Revenue Commissioners to the employer.

• (14) The provisions of the Income Tax Acts relating to—

• (a) assessments to income tax,

• (b) F38[…]

• (c) the collection and recovery of income tax,

shall, in so far as they are applicable, apply to the assessment, collection and recovery of relevant tax.

• F39[(14A) A person aggrieved by an assessment or an amended assessment to relevant tax made on that person may appeal the assessment or amended assessment, as the case may be, to the Appeal Commissioners, in accordance with section 949I of the Act, within the period of 30 days after the date of the notice of assessment or the amended assessment, as may be appropriate.]

• (15) Any amount of relevant tax payable in accordance with this section shall carry interest at the rate of 0.0219 per cent for each day or part of a day from the date when the amount is due and payable.

• (16) Subsections (3) to (5) of section 1080 of the Act shall apply in relation to interest payable under subsection (15) as they apply in relation to interest payable under section 1080 of the Act.

• (17) A person shall, without prejudice to any other penalty to which the person may be liable, be guilty of an offence under this section if the person—

• (a) knowingly or wilfully delivers any incorrect return or statement, or knowingly or wilfully furnishes any incorrect information, in connection with the operation of subsection F41[(2), (2A), (2B) or (2C)] or the eligibility for a wage subsidy payment in relation to any individual, or

• (b) knowingly aids, abets, assists, incites or induces another person to make or deliver knowingly or wilfully any incorrect return or statement, or knowingly or wilfully furnish any incorrect information, in connection with the operation of F40[subsection (2), (2A) or (2B)]or the eligibility for a wage subsidy payment in relation to any individual,

and the provisions of subsections (3) to (10) of section 1078, and section 1079, of the Act shall, with any necessary modifications, apply for the purposes of this subsection as they apply for the purposes of offences in relation to tax within the meaning of section 1078 of the Act.

• (18) Notwithstanding any obligation imposed on the Revenue Commissioners under section 851A of the Act or any other enactment in relation to the confidentiality of taxpayer information (within the meaning of that section) or any obligation imposed on the Minister for Employment Affairs and Social Protection under the Social Welfare Acts or any other enactment in relation to the confidentiality of information relating to employers and insured persons or other persons entitled to benefits or assistance under those Acts, information relevant to the effective operation of this section may be exchanged between the Minister for Employment Affairs and Social Protection and the Revenue Commissioners.

• (19) The administration of this section shall be under the care and management of the Revenue Commissioners and section 849 of the Act shall apply for this purpose with any necessary modifications as it applies in relation to tax within the meaning of that section.

• (20) The Revenue Commissioners shall prepare and publish guidelines with respect to—

• (a) the matters that are considered by them to be matters to which regard shall be had in determining whether a reduction, as referred to in subsection F42[(2), (2A), (2B) or (2C)], will occur by reason of Covid-19 and the disruption that is being caused thereby to commerce, and

• (b) the matters to which an employer shall have regard in determining the appropriate class of Pay-Related Social Insurance to be operated by an employer in relation to a qualifying employee for the purposes of compliance by the employer with subsection (7)(e).

• (21) Where the Minister makes a determination of the kind lastly referred to in section 28A(6), the Minister shall, as he or she deems fit and necessary—

• (a) F45[…]

• F46[(aa) make an order that any day referred to in paragraphs (a), (b) or (c) of subsection (8) as the day on which a period there referred to shall begin on, or end on, shall be such other day (but not later than F47[31 May 2022]) as the Minister considers appropriate and specifies in the order,]

• (b) make an order that the percentage reduction specified in clauses (I) to (III) of F43[subsection (2)(a)(i), (2A)(a)(i) or (2B)(a)(i)] F48[or subparagraphs (i) and (ii) of subsection (2C)(a)]shall be such percentage reduction, greater or lower than the percentage reduction specified in those clauses, as the Minister—

• (i) considers necessary to—

• (I) fulfil, better, the objectives specified in section 28A(1), or

• (II) facilitate the furtherance of any of the purposes specified in F49[section 28A(3)],

and

• (ii) specifies in the order,

or

• (c) make an order providing that an amount, being such amount as the Minister—

• (i) considers necessary to—

• (I) fulfil, better, the objectives specified in section 28A(1), or

• (II) facilitate the furtherance of any of the purposes specified in F49[section 28A(3)],

and

• (ii) specifies in the order,

shall stand substituted for an amount for the time being specified in subsection (8) (and which amount, so specified, is greater or lower, as the Minister considers necessary, than the amount concerned for the time being specified in subsection (8)) and references in this paragraph to the amount concerned for the time being specified in the foregoing subsection are references to the amount concerned for the time being specified in that subsection, as enacted, or in consequence of a previous order that has been made under this paragraph.

• (22) Where an order under F50[paragraph (aa), (b) or (c) of subsection (21)] of subsection (21) is proposed to be made, a draft of the order shall be laid before Dáil Éireann and the order shall not be made unless a resolution approving of the draft has been passed by that House.

• (23)
• (a) In so far as it relates to income tax, this section shall be construed together with the Income Tax Acts.

• (b) Subsection (7)(e), in so far as it relates to pay related social insurance, shall be construed together with the Social Welfare Acts.]

28C. F51[Covid-19: special warehousing and interest (relevant tax due under section 28(9))

28C. (1) F52[Subject to subsection (1A), in this section]—

"the Acts" means—

• (a) Parts 18C and 18D F53[of the Taxes Consolidation Act 1997],

• (b) the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act,

• (c) the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act,

• (d) the Value-Added Tax Consolidation Act 2010 and the enactments amending or extending that Act,

• (e) the Finance (Local Property Tax) Act 2012 and the enactments amending or extending that Act,

• (f) the Customs Act 2015 and the enactments amending or extending that Act,

• (g) the Capital Gains Tax Acts,

• (h) the Tax Acts,

• (i) the statutes relating to the duties of excise and to the management of those duties,

• (j) this Act, and

• (k) any instruments made under any of the enactments referred to in paragraphs (a) to (j);

"Covid-19 relevant tax" means relevant tax, as referred to in subsection (10) of section 28, due and payable during Period 1 in accordance with that subsection;

F54["Covid-19 entitlement" means an entitlement to payment of an amount under—

• (a) section 485 of the Taxes Consolidation Act 1997,

• (b) section 28B,

• (c) any of the following schemes:

• (i) the scheme commonly known as the Live Performance Support Scheme Strand II;

• (ii) the scheme commonly known as the Live Performance Support Scheme Phase 3;

• (iii) the scheme commonly known as the Live Performance Restart Grant Scheme;

• (iv) the scheme commonly known as the Live Local Performance Support Scheme;

• (v) the scheme commonly known as the Commercial Entertainment Capital Grant Scheme;

• (vi) the scheme commonly known as the Music and Entertainment Business Assistance Scheme;

• (vii) the scheme commonly known as the Attractions and Activity Tourism Operators Business Continuity Scheme 2022;

• (viii) the scheme commonly known as the Strategic Tourism Transport Business Continuity Scheme 2022;

• (ix) the scheme commonly known as the Strategic Ireland Based Inbound Agents Tourism Business Continuity Scheme 2022;

• (x) the scheme commonly known as the Tourism Accommodation Providers Business Continuity Scheme 2022;

• (xi) the scheme commonly known as the Sustaining Enterprise Fund;

• (xii) the scheme commonly known as the Accelerated Recovery Fund;

• (xiii) the scheme commonly known as the Support for Licensed Outbound Travel Agents and Tour Operators;

• (xiv) the scheme commonly known as the Temporary Covid-19 Supports for Commercial Bus Operators,

or

• (d) a scheme designated for the purpose of this paragraph by order of the Revenue Commissioners under subsection (1B);

"inspector of taxes" means an inspector of taxes appointed under section 852 of the Taxes Consolidation Act 1997;]

"Period 1", in relation to an employer, means the period—

• (a) beginning on 26 March 2020, and

• F55[(b) ending on 31 December 2021;]

F55["Period 2", in relation to an employer, means the period beginning on 1 January 2022 and ending on 31 December 2022;]

"Period 3", in relation to an employer, means the period—

• (a) beginning on the day next following the last day of Period 2, and

• (b) ending on the day on which the employer has discharged the employer’s liability in respect of Covid-19 relevant tax in full;

F56[…]

F56[…]

• F57[(1A) Where an employer has a Covid-19 entitlement—

• (a) which arises out of circumstances occurring in a period falling between 1 January 2022 and 30 April 2022, or

• (b) which arises out of circumstances occurring in a period falling prior to 1 January 2022, resulting in an amount becoming payable to the employer between 1 January 2022 and 30 April 2022,

then, in this section—

"Period 1", in relation to the employer, means the period beginning on 26 March 2020 and ending on 30 April 2022;

"Period 2", in relation to the employer, means the period beginning on 1 May 2022 and ending on 30 April 2023;

"Period 3", in relation to the employer, means the period beginning on 1 May 2023 and ending on the day on which the employer has discharged the employer’s liability in respect of the Covid-19 relevant tax in full.

• (1B) The Revenue Commissioners may designate by order a scheme for the purpose of paragraph (d) of the definition of "Covid-19 entitlement" in subsection (1), where they are satisfied that the scheme is similar in nature and objective to a scheme referred to in paragraph (c) of that definition.]

• (2) This section shall apply to an employer—

• (a) who, as a consequence of the effect on the employer’s business of Covid-19 is unable to pay all or part of the employer’s liability in respect of Covid-19 relevant tax,

• (b) who complies with the requirements under Chapter 4 of Part 42 of the Taxes Consolidation Act 1997 and this Part, and

• (c) either—

• (i) the employer’s tax affairs are administered by the Personal Division or Business Division of the Office of the Revenue Commissioners, or

• (ii) the employer has formed the view that the employer is unable to pay all or part of the employer’s liability in respect of Covid-19 relevant tax and has notified the Revenue Commissioners that the employer has formed such a view.

• (3) For the purposes of subsection (2)(c)(i), an employer’s tax affairs shall be treated as being administered by the Personal Division or Business Division of the Office of the Revenue Commissioners where the most recent correspondence received by the employer from that Office indicates that to be the case.

• F58[(4) An inspector of taxes, or such other officer as the Revenue Commissioners have nominated for the purposes of section 990 of the Taxes Consolidation Act 1997, may make such enquiries as he or she considers necessary to satisfy himself or herself as to whether an employer—

• (a) is unable to pay the employer’s liability in respect of Covid-19 relevant tax, or

• (b) has a Covid-19 entitlement—

• (i) which arises out of circumstances occurring in a period falling between 1 January 2022 and 30 April 2022, or

• (ii) which arises out of circumstances occurring in a period falling prior to 1 January 2022, resulting in an amount becoming payable to the employer between 1 January 2022 and 30 April 2022,

as the case may be.]

• (5) Where this section applies to an employer, section 28(13) shall not apply to the employer’s liability in respect of Covid-19 relevant tax.

• (6) F59[…]

• F60[(7) Where—

• (a) this section applies to an employer,

• (b) the employer complies with the employer’s obligations under the Acts,

• (c) the employer has—

• (i) before 1 May 2024, engaged with the Collector-General regarding the employer’s liability in respect of Covid-19 relevant tax with a view to entering into an agreement to pay that liability, and

• (ii) entered into an agreement referred to in subparagraph (i), whether before or after 1 May 2024,

and

• (d) the employer complies with the obligations of the employer under the agreement entered into as referred to in paragraph (c)(ii),

no interest shall be due and payable by the employer in relation to the employer’s liability in respect of Covid-19 relevant tax during Period 1, Period 2 and Period 3.]

• F60[(8) Where an employer—

• (a) at any time during the period beginning on the first day of Period 1 and ending on 30 April 2024 fails to comply with the employer’s obligations under the Acts,

• (b) is not an employer to whom subsection (7)(c) applies, or

• (c) on or after 1 May 2024—

• (i) fails to comply with the employer’s obligations under the Acts, or

• (ii) fails to comply with an obligation referred to in subsection (7)(d),

simple interest shall be paid by the employer to the Revenue Commissioners in relation to any amount of the Covid-19 relevant tax remaining unpaid on—

• (I) in a case to which paragraph (a) or (c) applies, the date on which the event resulting in failure to comply with the obligation concerned occurred, and

• (II) in a case to which paragraph (b) applies, 1 May 2024,

and such interest shall be calculated from—

• (A) in a case to which paragraph (a) applies, the date on which the event resulting in failure to comply with the obligation concerned occurred,

• (B) in a case to which paragraph (b) applies, the first day of Period 3, and

• (C) in a case to which paragraph (c) applies, 1 May 2024,

until payment of the amount for any day or part of a day during which that amount remains unpaid, at a rate of 0.0219 per cent.]

• (9) Where an employer has complied with the requirements under Chapter 4 of Part 42 of the Taxes Consolidation Act 1997 and this Part, the failure of the employer to pay Covid-19 relevant tax shall not, for the purpose of section 1094 or 1095 of the Taxes Consolidation Act 1997, be treated as a failure to comply with the obligations imposed on the employer by the Acts (within the meaning of section 1094 or 1095, as the case may be).

• (10) Section 960E(2) of the Taxes Consolidation Act 1997 shall not apply in respect of Covid-19 relevant tax where the employer concerned complies with the employer’s requirements under Chapter 4 of Part 42 of the Taxes Consolidation Act 1997 and this Part.

• (11) F56[…]]

28D. F61[Covid-19: special warehousing and interest (relevant tax due under section 28B(11))

28D. (1) F62[Subject to subsection (1A), in this section]—

"the Acts" has the same meaning as it has in section 28C;

F63["Covid-19 entitlement" means an entitlement to payment of an amount under—

• (a) section 485 of the Taxes Consolidation Act 1997,

• (b) section 28B,

• (c) any of the following schemes:

• (i) the scheme commonly known as the Live Performance Support Scheme Strand II;

• (ii) the scheme commonly known as the Live Performance Support Scheme Phase 3;

• (iii) the scheme commonly known as the Live Performance Restart Grant Scheme;

• (iv) the scheme commonly known as the Live Local Performance Support Scheme;

• (v) the scheme commonly known as the Commercial Entertainment Capital Grant Scheme;

• (vi) the scheme commonly known as the Music and Entertainment Business Assistance Scheme;

• (vii) the scheme commonly known as the Attractions and Activity Tourism Operators Business Continuity Scheme 2022;

• (viii) the scheme commonly known as the Strategic Tourism Transport Business Continuity Scheme 2022;

• (ix) the scheme commonly known as the Strategic Ireland Based Inbound Agents Tourism Business Continuity Scheme 2022;

• (x) the scheme commonly known as the Tourism Accommodation Providers Business Continuity Scheme 2022;

• (xi) the scheme commonly known as the Sustaining Enterprise Fund;

• (xii) the scheme commonly known as the Accelerated Recovery Fund;

• (xiii) the scheme commonly known as the Support for Licensed Outbound Travel Agents and Tour Operators;

• (xiv) the scheme commonly known as the Temporary Covid-19 Supports for Commercial Bus Operators, or

• (d) a scheme designated for the purpose of this paragraph by order of the Revenue Commissioners under subsection (1B);

"inspector of taxes" means an inspector of taxes appointed under section 852 of the Taxes Consolidation Act 1997;]

"Covid-19 relevant tax" means relevant tax, as referred to in subsection (12) of section 28B, due and payable during Period 1 in accordance with that subsection;

"Period 1", in relation to an employer, means the period beginning on 1 July 2020 and ending on 31 December 2021;

"Period 2", in relation to an employer, means the period beginning on 1 January 2022 and ending on 31 December 2022;

"Period 3", in relation to an employer, means the period beginning on 1 January 2023 and ending on the day on which the employer has discharged the employer’s liability in respect of the Covid-19 relevant tax in full.

• F64[(1A) Where an employer has a Covid-19 entitlement—

• (a) which arises out of circumstances occurring in a period falling between 1 January 2022 and 30 April 2022, or

• (b) which arises out of circumstances occurring in a period falling prior to 1 January 2022, resulting in an amount becoming payable to the employer between 1 January 2022 and 30 April 2022,

then, in this section—

"Period 1", in relation to the employer, means the period beginning on 1 July 2020 and ending on 30 April 2022;

"Period 2", in relation to the employer, means the period beginning on 1 May 2022 and ending on 30 April 2023;

"Period 3", in relation to the employer, means the period beginning on 1 May 2023 and ending on the day on which the employer has discharged the employer’s liability in respect of the Covid-19 relevant tax in full.

• (1B) The Revenue Commissioners may designate by order a scheme for the purpose of paragraph (d) of the definition of "Covid-19 entitlement" in subsection (1), where they are satisfied that the scheme is similar in nature and objective to a scheme referred to in paragraph (c) of that definition.]

• (2) This section shall apply to an employer—

• (a) who, as a consequence of the effect on the employer’s business of Covid-19 is unable to pay all or part of the employer’s liability in respect of Covid-19 relevant tax,

• (b) who complies with the requirements under Chapter 4 of Part 42 of the Taxes Consolidation Act 1997 and this Part, and

• (c) either—

• (i) the employer’s tax affairs are administered by the Personal Division or Business Division of the Office of the Revenue Commissioners, or

• (ii) the employer has formed the view that the employer is unable to pay all or part of the employer’s liability in respect of Covid-19 relevant tax and has notified the Revenue Commissioners that the employer has formed such a view.

• (3) For the purposes of subsection (2)(c)(i), an employer’s tax affairs shall be treated as being administered by the Personal Division or Business Division of the Office of the Revenue Commissioners where the most recent correspondence received by the employer from that Office indicates that to be the case.

• F65[(4) An inspector of taxes, or such other officer as the Revenue Commissioners have nominated for the purposes of section 990 of the Taxes Consolidation Act 1997, may make such enquiries as he or she considers necessary to satisfy himself or herself as to whether an employer—

• (a) is unable to pay the employer’s liability in respect of Covid-19 relevant tax, or

• (b) has a Covid-19 entitlement—

• (i) which arises out of circumstances occurring in a period falling between 1 January 2022 and 30 April 2022, or

• (ii) which arises out of circumstances occurring in a period falling prior to 1 January 2022, resulting in an amount becoming payable to the employer between 1 January 2022 and 30 April 2022,

as the case may be.]

• (5) Where this section applies to an employer, section 28B(15) shall not apply to the employer’s liability in respect of Covid-19 relevant tax.

• (6) F66[…]

• F67[(7) Where—

• (a) this section applies to an employer,

• (b) the employer complies with the employer’s obligations under the Acts,

• (c) the employer has—

• (i) before 1 May 2024, engaged with the Collector-General regarding the employer’s liability in respect of Covid-19 relevant tax with a view to entering into an agreement to pay that liability, and

• (ii) entered into an agreement referred to in subparagraph (i), whether before or after 1 May 2024,

and

• (d) the employer complies with the obligations of the employer under the agreement entered into as referred to in paragraph (c)(ii),

no interest shall be due and payable by the employer in relation to the employer’s liability in respect of Covid-19 relevant tax during Period 1, Period 2 and Period 3.]

• F67[(8) Where an employer—

• (a) at any time during the period beginning on the first day of Period 1 and ending on 30 April 2024 fails to comply with the employer’s obligations under the Acts,

• (b) is not an employer to whom subsection (7)(c) applies, or

• (c) on or after 1 May 2024—

• (i) fails to comply with the employer’s obligations under the Acts, or

• (ii) fails to comply with an obligation referred to in subsection (7)(d),

simple interest shall be paid by the employer to the Revenue Commissioners in relation to any amount of the Covid-19 relevant tax remaining unpaid on—

• (I) in a case to which paragraph (a) or (c) applies, the date on which the event resulting in failure to comply with the obligation concerned occurred, and

• (II) in a case to which paragraph (b) applies, 1 May 2024,

and such interest shall be calculated from—

• (A) in a case to which paragraph (a) applies, the date on which the event resulting in failure to comply with the obligation concerned occurred,

• (B) in a case to which paragraph (b) applies, the first day of Period 3, and

• (C) in a case to which paragraph (c) applies, 1 May 2024,

until payment of the amount for any day or part of a day during which that amount remains unpaid, at a rate of 0.0219 per cent.]

• (9) Where an employer has complied with the requirements under Chapter 4 of Part 42 of the Taxes Consolidation Act 1997 and this Part, the failure of the employer to pay Covid-19 relevant tax shall not, for the purpose of section 1094 or 1095 of the Taxes Consolidation Act 1997, be treated as a failure to comply with the obligations imposed on the employer by the Acts (within the meaning of section 1094 or 1095, as the case may be).

• (10) Section 960E(2) of the Taxes Consolidation Act 1997 shall not apply in respect of Covid-19 relevant tax where the employer concerned complies with the employer’s requirements under Chapter 4 of Part 42 of the Taxes Consolidation Act 1997 and this Part.]

PART 8 Amendment to Redundancy Payments Act 1967

29. Operation of section 12 - emergency period

29. The Redundancy Payments Act 1967 is amended by the insertion of the following section after section 12:

“12A. (1) Section 12 shall not have effect during the emergency period in respect of an employee who has been laid off or kept on short-time due to the effects of measures required to be taken by his or her employer in order to comply with, or as a consequence of, Government policy to prevent, limit, minimise or slow the spread of infection of Covid-19.

• (2) Before the expiration of the emergency period, the Government may, at the request of the Minister made—

  • (a) after consultation with the Minister for Health,

  • (b) with the consent of the Minister for Public Expenditure and Reform, and

  • (c) having had regard to the matters referred to in subsection (3),

  by order specify a date that is later than the expiration date of the emergency period specified in the definition of ‘emergency period’ or the last order made under this subsection, as the case may be, and the emergency period shall be read as extending to, and including the date so specified.

• (3) When making an order under subsection (2), the Government shall have regard to the following:

  • (a) the nature and potential impact of Covid-19 on individuals, society and the State;

  • (b) the capacity of the State to respond to the risk to public health posed by the spread of Covid-19;

  • (c) the policies and objectives of the Government to protect the health and welfare of members of the public;

  • (d) the need to ensure the most beneficial, effective and efficient use of resources;

  • (e) the need to mitigate the economic effects of the spread of Covid-19;

  • (f) the need to ensure a continued attachment to the labour market for workers who have been temporarily laid off or put on short-time as a result of Covid-19;

  • (g) the need to protect the relationship between employee and employer during the emergency period;

  • (h) the need to mitigate the increased risk of insolvencies in the event of a substantial number of redundancies occurring over a short time period resulting in permanent job losses.

• (4) Every order made under this section shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the order is passed by either such House within the next 21 days on which that House sits after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.

• (5) In this section—

‘emergency period’ means the period beginning on 13 March 2020 and ending on 31 May 2020;

‘Covid-19’ means a disease caused by infection with the virus SARS-CoV-2 and specified as an infectious disease in accordance with Regulation 6 of, and the Schedule to, the Infectious Diseases Regulations 1981 (S.I. No. 390 of 1981) or any variant of the disease so specified as an infectious disease in those Regulations.”.

PART 9 Amendments to Civil Registration Act 2004

30. Definition (Part 9)

30. In this Part, “Act of 2004” means the Civil Registration Act 2004.

31. Performance of functions of registrar and Superintendent Registrar by staff of Ard-Chláraitheoir in certain exceptional circumstances

31. The Act of 2004 is amended by the insertion of the following section after section 8: