VAT and Customs COVID-19 information

Updated on April 13, 2022

To help businesses, employees, and the general public cope with the COVID-19 pandemic, the Department of Revenue has implemented a number of government-sponsored programmes. Detailed information is available on:

the Employment Wage Subsidy Scheme (EWSS) in the section on Employing individuals

Self-assessment and self-employment: the Covid Restrictions Support Scheme (CRSS)

Small business re-starting assistance programme (BRSS), found under Taxation of self-employed people

Starting and sustaining a business includes Debt Warehousing.

A Wage Subsidy Plan for Workers in Area Code 19 (TWSS)

employers listed in the section under “Hiring Employees”

in the department of jobs & retirement.

Contacting Revenue during COVID-19 restrictions

Overview

Our public offices are closed till further notice because of the COVID-19 outbreak.

Our online services provide the fastest, easiest, and most convenient way for taxpayers to manage their taxes. Many contacts between taxpayers and the IRS can go on as usual because of the large range of services that are always available.

COVID-19 information

Detailed information on how the COVID-19 epidemic has affected taxpayers and how they have been supported.

Popular topics

Business Resumption Support Scheme (BRSS)

Overview

The Finance (COVID-19 and Miscellaneous Provisions) Act 2021 contains the specifics of the Business Resumption Support Scheme (BRSS). BRSS will continue to support firms that were severely affected by the COVID-19 outbreak, even when limitations were removed.

Businesses that are engaged in a relevant business activity will be eligible for the financial aid. Your company must be able to show a significant decrease in commerce between September 1, 2020, and August 31, 2021.

An Advance Credit for Trading Expenses can be claimed by enterprises that qualify (ACTE).

Between the beginning of September 2021 and the 30th of November 2021, applicants to the programme can submit their applications.

Debt management and debt warehousing

Note

First-time tax payers may face difficulties in their business. Let us help you get through this. We’re here for you.

It’s best if you pay your taxes as soon as you’re able when they become due. Revenue understands that businesses may be unable to pay taxes due to the COVID-19 epidemic. The following arrangements have been made for these companies.

Suspension of debt enforcement

Debt collection efforts have essentially ceased.

During the epidemic, several firms have been able to operate at a normal or even a heightened level of efficiency. Debt collection and enforcement action will be taken against these businesses if they do not satisfy their filing and payment responsibilities.

Phased payment arrangements

We can usually agree on a payment schedule that is acceptable to both the business and Revenue if we get involved early and meaningfully.

The Starting and running a business section contains more information on progressive payment plans.

Debt warehousing

Among the difficulties that some businesses confront, Revenue says, are: Tax debt, but also:

performing any necessary restructuring to deal with new trading arrangements, and paying their trade and other non-Revenue creditors as and when they arise once they reopen.
The COVID-19 crisis-related tax debt can now be ‘warehoused,’ thanks to legislation passed by the government.

As of January 2022, debts stemming from the COVID-19 crisis can be “parked” for a period of 12 months. Debt that has been stored for a year can be repaid with a low annual interest rate of 3% after that time period.

The section on starting and running a business has more information on debt warehousing.

Tax and Duty Manuals related to COVID-19 response

In response to the COVID-19 answer, this page includes links to Tax and Duty Manuals. The links on this page will be updated as new versions of the Tax and Duty Manuals are published , revised and added.

COVID-19-related tax and duty manuals

Date last updated/created TDM Title eBrief
 

09/09/2021

 Revenue Officers Entering Construction Sites eBrief No. 171/21
 02/09/2021 Provisions Relating to Residence of Individuals eBrief No. 167/21
 02/09/2021 Stamp duty: Sections 31E (10% rate of duty) and Section 83E (refund scheme) eBrief No. 165/21
 06/08/2021  Part 34-00-06 (Transborder Workers Relief) eBrief No. 157/21
 16/07/2021  Part 42-04-01 (PAYE Exclusion Orders) eBrief No. 140/21
09/07/2021 Part 05-05-19  (Payments on Termination of an Office or Employment or Removal from an Office or Employment) eBrief No. 136/21
25/05/2021 Revenue Officers Entering Construction Sites
18/05/2021 Part 34-00-10 (Special Assignee Relief Programme (SARP)) eBrief No. 105/21
 

28/04/2021

 Part 29-02-03 (Research & Development (R&D) Tax Credit Guidelines) eBrief No. 089/21
06/04/2021 Part 16-00-02 (Relief for investment in corporate trades) eBrief No. 074/21
01/04/2021 VAT Compensation Scheme Guidelines eBrief No. 072/21
25/03/2021 Part 47-06-08 (Surcharge for late submission of Returns) eBrief No. 065/21
25/03/2021 Part 47-06-04 (Late Submission of Returns – Restriction of Claims to Relief Corporation Tax) eBrief No. 065/21
25/03/2021 Part 47-06-01 (Surcharge for late submission of Returns, including where there is a delay in uploading iXBRL Financial Statements through ROS) eBrief No. 065/21
24/03/2021 Part 38-06-06 (Revenue Receipts Tracker App and the Receipts Tracker in myAccount and ROS) eBrief No. 063/21
12/03/2021 Electronic Tax Clearance eBrief No. 056/21
22/02/2021 Part 38-06-05 (PAYE Services: Review your tax) eBrief No. 034/21
29/01/2021 Guidelines for Conducting Compliance Interventions Remotely  eBrief No. 016/21
31/12/2020 Part 07-01-29 (Childcare Services Relief) eBrief No. 245/20
22/12/2020 Part 29-02-03 (Research & Development Tax Credit Guidelines) eBrief No. 236/20
21/12/2020 Part 16-00-02 (Relief for investment in corporate trades) eBrief No. 229/20
09/12/2020 Part 15-01-14 (Income Tax relief for Medical and/or Dental Insurance) eBrief No. 221/20
23/11/2020 Part 47-06-01 (Surcharge for late submission of Returns, including where there is a delay in uploading iXBRL Financial Statements through ROS) eBrief No. 209/20
16/11/2020 Part 38-06-01a (ROS Pay and File – useful Tips) eBrief No. 205/20
11/11/2020 Part 29-02-04 (Research & Development Credit) eBrief No. 202/20
22/10/2020 Part 05-02-13  (e-Working and Tax) eBrief No. 193/20
06/10/2020 Part 04-09-03 (Notification of intention to be a ‘qualifying company’ within section 110 TCA 1997) eBrief No. 181/20
22/09/2020 Part 12-01-02 (Income tax relief for losses incurred in a trade or profession) eBrief No. 176/20
28/08/2020 Part 15-01-47 (Stay and Spend Tax Credit) eBrief No. 164/20
18/08/2020 Part 12-01-03  (Loss relief for self-employed individuals adversely impacted by COVID-19 restrictions) eBrief No. 158/20
18/08/2020 Part 12-03-05 (Corporation tax: Accelerated loss relief for companies adversely impacted by COVID-19 restrictions) eBrief No. 158/20
18/08/2020 Part 38-01-04D (Income tax return form 2019 – ROS Form 11) eBrief No. 157/20
10/08/2020 Part 05-04-08 (Provision of bicycles and associated safety equipment by employers to directors and employees) eBrief No. 152/20
04/08/2020 Part 23-01-34(Income Averaging of Farm Profits) eBrief No. 149/20
05/06/2020 Part 07-01-26 (Income from scholarships) eBrief No. 103/20
13/05/2020 Part 13-02-05 (Surcharge on Certain Undistributed Income of Close Companies) eBrief No. 083/20