Finance (Covid-19 and Miscellaneous Provisions) Bill 2022

What this bill doesAI · 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 timelineWhat do these stages mean?

1. First Stage33rd Dáil

   4 Mar 2022
2. Second Stage33rd Dáil

   9 Mar 2022
3. Committee Stage33rd Dáil

   10 Mar 2022
4. Report Stage33rd Dáil

   6 Apr 2022
5. Fifth Stage33rd Dáil

   4 May 2022
6. Second Stage26th Seanad

   4 May 2022
7. Committee Stage26th Seanad

   10 May 2022
8. Cream List33rd Dáil

   17 May 2022
9. Report Stage26th Seanad

   17 May 2022
10. Fifth Stage26th Seanad

    17 May 2022
11. Enacted

    2 Jun 2022

Debates

• From the Seanad25 May 2022↗
• Committee and Remaining Stages17 May 2022↗
• Second Stage10 May 2022↗
• Report and Final Stages4 May 2022↗
• Referral to Select Committee10 Mar 2022↗
• Second Stage9 Mar 2022↗

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