Emergency Measures in the Public Interest (Covid-19) Act 2020

(7) Subject toF31[subsections (8),(9)and(12A)], where thissectionapplies 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 thissectionreferred to as a "wage subsidy payment") specified insubsection (8);

(b) the payment referred to inparagraph (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 withsubsection (3)(c);

(c) where, underparagraph (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 underparagraph (a)may be aggregated by the Revenue Commissioners for the purposes of compliance withparagraph (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 undersubsection (20)(b);

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

F33[(8) Subject tosubsections (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 whichsubsection (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 whichsubsection (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 whichsubsection (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 whichsubsection (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 whichsubsection (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 whichsubsection (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 undersection 28to 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 CommissionersF34[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 paidF35[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 onF36[1 January 2021]and ending onF36[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 withsubsection (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 withsubsection (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 undersubsection (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 withsubsection (11).]

(13) Notwithstandingsubsection (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 insubsection (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 thissectionshall 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 undersubsection (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 thissectionif 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 ofsubsectionF41[(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 ofF40[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 thissubsectionas 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 thissectionmay be exchanged between the Minister for Employment Affairs and Social Protection and the Revenue Commissioners.

(19) The administration of thissectionshall 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 insubsectionF42[(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 withsubsection (7)(e).

(21) Where the Minister makes a determination of the kind lastly referred to insection 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 inparagraphs (a),(b)or(c)ofsubsection (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 thanF47[31 May 2022]) as the Minister considers appropriate and specifies in the order,]

(b) make an order that the percentage reduction specified inclauses (I)to(III)ofF43[subsection (2)(a)(i),(2A)(a)(i)or(2B)(a)(i)]F48[orsubparagraphs (i)and(ii)ofsubsection (2C)(a)]shall be such percentage reduction, greater or lower than the percentage reduction specified in thoseclauses, as the Minister—

(i) considers necessary to—

(I) fulfil, better, the objectives specified insection 28A(1), or

(II) facilitate the furtherance of any of the purposes specified inF49[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 insection 28A(1), or

(II) facilitate the furtherance of any of the purposes specified inF49[section 28A(3)],

and

(ii) specifies in the order,

shall stand substituted for an amount for the time being specified insubsection (8)(and which amount, so specified, is greater or lower, as the Minister considers necessary, than the amount concerned for the time being specified insubsection (8)) and references in thisparagraphto the amount concerned for the time being specified in the foregoingsubsectionare 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 thisparagraph.

(22) Where an order underF50[paragraph (aa), (b)or(c) of subsection (21)]ofsubsection (21)is proposed to be made, a draft of the order shall be laid before DáilÉireann 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, thissectionshall 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 tosubsection (1A), in this section]—

"the Acts" means—

(a) Parts 18C and 18DF53[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 inparagraphs (a)to(j);

"Covid-19 relevant tax" means relevant tax, as referred to insubsection (10)ofsection 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 undersubsection (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 ofparagraph (d)of the definition of "Covid-19 entitlement" insubsection (1), where they are satisfied that the scheme is similar in nature and objective to a scheme referred to inparagraph (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 ofsubsection (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 insubparagraph (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 inparagraph (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 whomsubsection (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 insubsection (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 whichparagraph (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 whichparagraph (b)applies, 1 May 2024,

and such interest shall be calculated from—

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

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

(C) in a case to whichparagraph (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 tosubsection (1A), in this section]—

"the Acts" has the same meaning as it has insection 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 undersubsection (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 insubsection (12)ofsection 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 ofparagraph (d)of the definition of "Covid-19 entitlement" insubsection (1), where they are satisfied that the scheme is similar in nature and objective to a scheme referred to inparagraph (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 ofsubsection (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 insubparagraph (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 inparagraph (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 whomsubsection (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 insubsection (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 whichparagraph (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 whichparagraph (b)applies, 1 May 2024,

and such interest shall be calculated from—

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

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

(C) in a case to whichparagraph (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:

“8A. (1) A Superintendent Registrar of a registration area may make a request in writing to an tArd-Chláraitheoir (in this section referred to as a ‘request’) that an tArd-Chláraitheoir issue a direction (in this section referred to as a ‘direction’) that the relevant functions of registrars and Superintendent Registrars in the registration area to which the request relates are to be performed in accordance with this section.

(2) Where an tArd-Chláraitheoir receives a request under subsection (1), he or she shall issue a direction in relation to a registration area where he or she is satisfied that—

(a) it is appropriate to do so in the circumstances, and

(b) it is necessary to do so in order to prevent, limit, minimise or slow the spread of infection of Covid-19.

(3) Where an tArd-Chláraitheoir issues a direction in relation to a registration area—

(a) any relevant functions of a registrar or Superintendent Registrar of the registration area to which the direction relates shall be performed by such members of staff of an tArd-Chláraitheoir as an tArd-Chláraitheoir may specify, and

(b) a reference in a relevant provision—

(i) to a registrar or to a Superintendent Registrar shall be read as a reference to a member of staff of an tArd-Chláraitheoir specified under paragraph (a), and

(ii) to an tArd-Chláraitheoir shall, notwithstanding section 8(6), be read as a reference to an tArd-Chláraitheoir.

(4) A direction shall specify—

(a) the day on which it comes into effect, and

(b) the day on which it shall cease to have effect,

and, subject to subsection (5), the direction shall cease to have effect in relation to the registration area on the latter date.

(5) Notwithstanding the date on which a direction is specified to cease to have effect under subsection (4), a direction shall cease to have effect upon the earlier of—

(a) such date as may be specified by an tArd-Chláraitheoir in a written notice to the Superintendent Registrar of the registration area to which the direction relates, or

(b) the date on which this section ceases to be in operation in accordance with subsections (6) or (7), as the case may be.

(6) This section shall, subject to subsections (7) and (8), continue in operation until 31 May 2020.

(7) The Government—

(a) at the request of the Minister for Employment Affairs and Social Protection,

(b) after consultation with any other Minister of the Government as he or she considers appropriate having regard to the functions of that Minister of the Government, and

(c) having had regard to the matters referred to in subsection (9),

may, from time to time, by order declare that the period of time specified in subsection (6) shall continue in operation for such period or periods as may be specified in the order concerned.

(8) An order under subsection (7) 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.

(9) When making an order under subsection (7), 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) measures taken in order to comply with, or as a consequence of, Government policy;

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

(e) the need to ensure the continuity of a well-functioning registration service.

(10) In this section—

‘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;

‘relevant function’ means a function of a registrar or a Superintendent Registrar under a relevant provision;

‘relevant provision’ means Part 3 or Part 5.”.

32. Alleviation of requirement on certain persons to appear in person under Part 3 of Act of 2004

32. The Act of 2004 is amended by the insertion of the following section after section 19A:

“19B. (1) Notwithstanding any provision of this Part, a parent or a qualified informant who, within the emergency period, is required under this Part to—

(a) attend in person before a registrar,

(b) attend in person before a Superintendent Registrar, or

(c) sign a register in the presence of any person,

shall be deemed to have d. Tone so where they have provided to the registrar, Superintendent Registrar or person in question such written particulars relating to that requirement as an tArd-Chláraitheoir may specify.

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

(a) after consultation with any other Minister of the Government as he or she considers appropriate having regard to the functions of that Minister of the Government, and

(b) having had regard to the matters referred to in subsection (4),

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 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) An order under subsection (2) 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.

(4) 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) measures taken in order to comply with, or as a consequence of, Government policy;

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

(e) the need to ensure the continuity of a well-functioning registration service;

(f) the need to ensure that persons do not have to attend in person to register a birth where it would not be safe or advisable in the interests of public health for them to do so.

(5) In this section—

‘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;

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

33. Alleviation of requirement on certain persons to appear in person under Part 5 of Act of 2004

33. The Act of 2004 is amended by the insertion of the following section after section 37:

“37A. (1) Notwithstanding any provision of this Part, a relative or a qualified informant who, within the emergency period, is required under this Part to—

(a) attend in person before a registrar,

(b) attend in person before a Superintendent Registrar, or

(c) sign a register in the presence of any person,

shall be deemed to have done so where they have provided to the registrar, Superintendent Registrar or person in question such written particulars relating to that requirement as an tArd-Chláraitheoir may specify.

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

(a) after consultation with any other Minister of the Government as he or she considers appropriate having regard to the functions of that Minister of the Government, and

(b) having had regard to the matters referred to in subsection (4),

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 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) An order under subsection (2) 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.

(4) 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) measures taken in order to comply with, or as a consequence of, Government policy;

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

(e) the need to ensure the continuity of a well-functioning registration service;

(f) the need to ensure that persons do not have to attend in person to register a death where it would not be safe or advisable in the interests of public health for them to do so.

(5) In this section—

‘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;

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