|| Extension of the Employment Wage Subsidy Scheme and the Pandemic Unemployment Payment as outlined under Pillar 2 – Helping People Back into Work.
|| COVID-19 Restrictions Support Scheme (CRSS): The COVID-19 Restrictions Support Scheme will be extended beyond 30 June until the end of the year. As firms are able to reopen and exit the scheme, there will be an enhanced restart payment of three weeks at double rate of payment to support businesses in meeting the costs of reopening as they exit the scheme. The maximum restart payment will be increased to €10,000 per week, allowing businesses to receive up to a maximum of €30,000.
|| Complementary supports include the Small Business Assistance Scheme for COVID-19 (SBASC), with a new round of applications for quarter 2 and broadened eligibility to assist a wider range of enterprise with grant aid to assist with fixed costs.
| Business Resumption Support Scheme
|| A new more streamlined business support scheme, the Business Resumption Support Scheme, will be introduced for businesses with significantly reduced turnover as a result of public health restrictions in September 2021.
| Commercial Rates Waiver
|| The Commercial Rates Waiver will be extended beyond 30 June, to end-September, is its current form.
| Debt Warehousing Scheme
|| The Tax Debt Warehousing Scheme will be extended to the end of 2021 for all eligible taxpayers with an interest free period during 2022. COVID related liabilities will then fall to be paid from 1 January 2023. Overpayments of Employment Wage Subsidy Scheme will now also be included in the scheme.
|| A dedicated new standalone examinership process to reduce cost and timeframe for small companies is being established - the Small Companies Administrative Rescue Process (SCARP).
| Temporary Redundancy Claim Suspension
|| The temporary suspension of the right of an employee to trigger a redundancy claim has been extended to 30 September. When it is lifted businesses experiencing difficulties can be supported through the provision of a COVID-19 Deferred Payment arrangement.