Finance (Covid-19 and Miscellaneous Provisions) Act 2021

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Amendment of section 28B of Act of 2020

2. (1) Section 28B of the Act of 2020 is amended—

(a) in subsection (1), by the substitution of the following definition for the definition of “qualifying period”:

“‘qualifying period’ means the period commencing on 1 July 2020 and expiring on 31 December 2021 or on such later day than 31 December 2021 as the Minister may specify in an order made by him or her under subsection (21)(a);”,

(b) in subsection (2A)—

(i) by the substitution of “the period from 1 January 2021 to 30 June 2021 (in this subsection referred to as ‘the second specified period’)” for “the period from 1 January 2021 to the date on which the qualifying period expires”, and

(ii) in paragraph (a)(i)(I), by the substitution of “in the second specified period” for “in the period from 1 January 2021 to 30 June 2021 (in this subsection referred to as ‘the second specified period’)”,

(c) by the insertion of the following subsection after subsection (2A):

“(2B) Subject to subsections (4) and (5), this section shall apply to an employer for the period from 1 July 2021 to the date on which the qualifying period expires where—

(a) (i) in accordance with guidelines published by the Revenue Commissioners under subsection (20)(a), the employer demonstrates to the satisfaction of the Revenue Commissioners that, by reason of Covid-19 and the disruption that is being caused thereby to commerce—

(I) there will occur in the period from 1 January 2021 to 31 December 2021 (in this subsection referred to as ‘the third specified period’) at least a 30 per cent reduction, or such other percentage reduction as the Minister may specify in an order made by him or her under subsection (21)(b), in either the turnover of the employer’s business or in the customer orders being received by the employer by reference to the period from 1 January 2019 to 31 December 2019 (in this subsection referred to as ‘the third corresponding period’),

(II) in the case where the business of the employer has not operated for the whole of the third corresponding period but the commencement of that business’s operation occurred no later than 1 November 2019, there will occur in the part of the third specified period, which corresponds to the part of the third corresponding period in which the business has operated, at least a 30 per cent reduction, or such other percentage reduction as the Minister may specify in an order made by him or her under subsection (21)(b), in either the turnover of the employer’s business or in the customer orders being received by the employer by reference to that part of the third corresponding period, or

(III) in the case where the commencement of the operation of the employer’s business occurred after 1 November 2019, the nature of the business is such that the turnover of the employer’s business or the customer orders being received by the employer in the third specified period will be at least—

(A) 30 per cent, or

(B) such other percentage as the Minister may specify in an order made by him or her under subsection (21)(b),

less than what that turnover or those customer orders, as the case may be, would otherwise have been had there been no disruption caused to the business by reason of Covid-19,

or

(ii) the employer’s name is entered in the register established and maintained under section 58C of the Child Care Act 1991 ,

and

(b) the employer satisfies the conditions specified in subsection (3).”,

(d) in subsection (3), by the substitution of “subsection (2)(b), (2A)(b) or (2B)(b)” for “subsection (2)(b) or (2A)(b)”,

(e) in subsection (5)—

(i) by the substitution of “by virtue of subsection (2) (apart from paragraph (a)(ii) thereof), (2A) (apart from paragraph (a)(ii) thereof) or (2B) (apart from paragraph (a)(ii) thereof)” for “by virtue of subsection (2) (apart from paragraph (a)(ii) thereof) or (2A) (apart from paragraph (a)(ii) thereof)”, and

(ii) in paragraph (b), by the substitution of “subsection (2)(a)(i), (2A)(a)(i) or (2B)(a)(i)” for “subsection (2)(a)(i) or (2A)(a)(i)”,

(f) in subsection (8), by the substitution of “30 September 2021” for “31 January 2021” in both places where it occurs,

(g) in subsection (17), by the substitution of “subsection (2), (2A) or (2B)” for “subsection (2) or (2A)” in both places where it occurs,

(h) in subsection (20)(a), by the substitution of “subsection (2), (2A) or (2B)” for “subsection (2) or (2A)”, and

(i) in subsection (21)—

(i) in paragraph (a)—

(I) by the substitution of “31 December 2021” for “31 March 2021”, and

(II) by the substitution of “30 June 2022” for “30 June 2021”,

and

(ii) in paragraph (b), by the substitution of “subsection (2)(a)(i), (2A)(a)(i) or (2B)(a)(i)” for “subsection (2)(a)(i) or (2A)(a)(i)”.

(2) Subsection (1) shall be deemed to have come into operation on 1 April 2021.