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
- Minister for Finance Primary
- First StageDáil
- Second StageDáil
- Committee StageDáil
- Report StageDáil
- Fifth StageDáil
- Second StageSeanad
- Committee StageSeanad
- Report StageSeanad
- Fifth StageSeanad Enacted
- Cream ListDáil Enacted
- EnactedEnacted
- 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