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Enacted Dáil
No. 26 of 2022

Finance (Covid-19 and Miscellaneous Provisions) Bill 2022

Public bill · Government · Presented

The main purpose is to keep Covid-era business supports going a bit longer and to update tax rules around them. It extends wage subsidies and tax debt warehousing for affected firms, broadens access to the Covid Restrictions Support Scheme, and gives a tax-free special recognition payment of up to €1,000 to certain frontline healthcare workers. It also gives tax relief for cost-rental homes, waives excise on some late-night alcohol licences, sets the tax treatment for fishing boat decommissioning payments, and helps fund work by the Central Bank on beneficial ownership registers.

Formal long title

Bill entitled an Act to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise; to otherwise make further provision in connection with finance; to make provision for the exemption from income tax of the payment generally referred to and commonly known as the Pandemic Special Recognition Payment and for that purpose to amend the Taxes Consolidation Act 1997; to make provision for supports to employers and certain businesses and for that purpose to amend Part 7 of the Emergency Measures in the Public Interest (Covid-19) Act 2020, the Taxes Consolidation Act 1997, the Social Welfare Consolidation Act 2005 and the Value-Added Tax Consolidation Act 2010; to provide for the repayment of stamp duty on cost rental dwellings and for that purpose to amend the Stamp Duties Consolidation Act 1999; to provide for the waiver of excise duty charged on certain special exemption orders granted under section 5 of the Intoxicating Liquor Act 1927; to provide for the tax treatment of certain payments to holders of sea-fishing boat licences arising under a scheme to be established by the Minister for Agriculture, Food and the Marine pursuant to Regulation (EU) 2021/1755 of the European Parliament and of the Council of 6 October 2021 and for that purpose to amend the Taxes Consolidation Act 1997; to provide for cost recovery mechanisms in relation to the Central Bank of Ireland, as operator of two beneficial ownership registers; and to provide for related matters.

Last updated 11 September 2024

Sponsor
  • Minister for Finance Primary
Progress
  • First Stage
    Dáil
  • Second Stage
    Dáil
  • Committee Stage
    Dáil
  • Report Stage
    Dáil
  • Fifth Stage
    Dáil
  • Second Stage
    Seanad
  • Committee Stage
    Seanad
  • Report Stage
    Seanad
  • Fifth Stage
    Seanad Enacted
  • Cream List
    Dáil Enacted
  • Enacted
    Enacted
Debates
  • Finance (Covid-19 and Miscellaneous Provisions) Bill 2022: From the Seanad
    Dáil
  • Finance (Covid-19 and Miscellaneous Provisions) Bill 2022: Committee and Remaining Stages
    Seanad
  • Finance (Covid-19 and Miscellaneous Provisions) Bill 2022: Second Stage
    Seanad
  • Finance (Covid-19 and Miscellaneous Provisions) Bill 2022: Report and Final Stages
    Dáil
  • Finance (Covid-19 and Miscellaneous Provisions) Bill 2022: Committee Stage
    Select Committee on Finance, Public Expenditure and Reform, and Taoiseach
  • Finance (Covid-19 and Miscellaneous Provisions) Bill 2022: Referral to Select Committee
    Dáil
  • Finance (Covid-19 and Miscellaneous Provisions) Bill 2022: Second Stage
    Dáil

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