Finance (Covid-19 and Miscellaneous Provisions) Bill 2021

What this bill doesAI · claude-haiku-4-5-20251001

• Extends Employment Wage Subsidy Scheme to 31 December 2021 with enhanced rates until 30 September 2021, and modifies eligibility assessment rules from 1 July 2021.
• Creates Business Resumption Support Scheme: self-employed and companies with turnover down to 25% of pre-pandemic levels can claim up to €15,000 as advance trading expense credit.
• Imposes 10% stamp duty on acquisition of 10+ residential units (houses/duplexes, not apartments) within 12 months by single entity from 20 May 2021, versus standard 1-2% rate.

Stage timelineWhat do these stages mean?

1. First Stage33rd Dáil

   22 Jun 2021
2. Second Stage33rd Dáil

   1 Jul 2021
3. Committee Stage33rd Dáil

   7 Jul 2021
4. Report Stage33rd Dáil

   7 Jul 2021
5. Fifth Stage33rd Dáil

   7 Jul 2021
6. Second Stage26th Seanad

   7 Jul 2021
7. Committee Stage26th Seanad

   12 Jul 2021
8. Report Stage26th Seanad

   13 Jul 2021
9. Fifth Stage26th Seanad

   13 Jul 2021
10. Enacted

    19 Jul 2021

Debates

• Committee and Remaining Stages13 Jul 2021↗
• Second Stage12 Jul 2021↗
• Committee and Remaining Stages7 Jul 2021↗
• Second Stage1 Jul 2021↗

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