Finance (Covid-19 and Miscellaneous Provisions) Bill 2022

What this bill does AI · claude-haiku-4-5-20251001

• Extends Employment Wage Subsidy Scheme to businesses meeting new eligibility criteria; allows previously-exited employers to re-enter with enhanced subsidy rates through May 2022.
• Exempts frontline healthcare workers from income tax, USC and PRSI on Pandemic Special Recognition Payments up to €1,000; expands Covid Restrictions Support Scheme eligibility and increases turnover threshold.
• Extends tax debt warehousing scheme (PAYE, income tax, VAT, PRSI) to 30 April 2022 for Covid-impacted businesses; waives excise duty on special exemption orders; repays stamp duty overpayments on cost rental dwellings.

Stage timeline What do these stages mean?

1. First Stage 33rd Dáil

   4 Mar 2022
2. Second Stage 33rd Dáil

   9 Mar 2022
3. Committee Stage 33rd Dáil

   10 Mar 2022
4. Report Stage 33rd Dáil

   6 Apr 2022
5. Fifth Stage 33rd Dáil

   4 May 2022
6. Second Stage 26th Seanad

   4 May 2022
7. Committee Stage 26th Seanad

   10 May 2022
8. Cream List 33rd Dáil

   17 May 2022
9. Report Stage 26th Seanad

   17 May 2022
10. Fifth Stage 26th Seanad

    17 May 2022
11. Enacted

    2 Jun 2022

Debates

• From the Seanad 25 May 2022 ↗
• Committee and Remaining Stages 17 May 2022 ↗
• Second Stage 10 May 2022 ↗
• Report and Final Stages 4 May 2022 ↗
• Referral to Select Committee 10 Mar 2022 ↗
• Second Stage 9 Mar 2022 ↗

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