Finance (Covid-19 and Miscellaneous Provisions) Bill 2021

What this bill does AI · 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 timeline What do these stages mean?

1. First Stage 33rd Dáil

   22 Jun 2021
2. Second Stage 33rd Dáil

   1 Jul 2021
3. Committee Stage 33rd Dáil

   7 Jul 2021
4. Report Stage 33rd Dáil

   7 Jul 2021
5. Fifth Stage 33rd Dáil

   7 Jul 2021
6. Second Stage 26th Seanad

   7 Jul 2021
7. Committee Stage 26th Seanad

   12 Jul 2021
8. Report Stage 26th Seanad

   13 Jul 2021
9. Fifth Stage 26th Seanad

   13 Jul 2021
10. Enacted

    19 Jul 2021

Debates

• Committee and Remaining Stages 13 Jul 2021 ↗
• Second Stage 12 Jul 2021 ↗
• Committee and Remaining Stages 7 Jul 2021 ↗
• Second Stage 1 Jul 2021 ↗

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