Finance (Covid-19 and Miscellaneous Provisions) Bill 2022

Plain-English summary AI · claude-haiku-4-5-20251001

• Makes Pandemic Special Recognition Payment tax-free and adjusts taxes, stamp duties, and excise duties.
• Supports employers and businesses through amended welfare and VAT rules; refunds stamp duty on cost rental homes.
• Waives excise duty on certain liquor licenses and creates tax treatment for fishing boat license payments under EU scheme.

Stage timeline

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