Updated to 16 September 2025 (Act No. 10 of 2025 and S.I. No. 432 of 2025)
All effects below are reflected in the most recent Revised Act.
Contents
Commencement
| Section | Commencement/Effective Date Where the commencement and effective dates differ, the effective date is shown below.
|
Commencement Information |
|---|---|---|
| Ss. 1-8 | 27 March 2020 | Commenced on enactment |
| S. 9 | 29 March 2020 | Emergency Measures in the Public Interest (Covid-19) Act 2020 (Part 3) (Commencement) Order 2020 (S.I. No. 100 of 2020), art. 2 |
| Ss. 10-14 | 27 March 2020 | Commenced on enactment |
| Ss. 15-24 | 30 March 2020 | Commenced as per s. 1(2)(b) |
| Ss. 25-28 | 27 March 2020 | Commenced on enactment |
| S. 29 | 13 March 2020 | Commenced as per s. 1(2)(c) |
| Ss. 30-33 | 13 March 2020 | Commenced as per s. 1(2)(d) |
Amendments and other effects
| How Affected | Affecting Provision | Affecting Provision Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
|
Commencement Source |
|---|---|---|---|
| S. 1(3) substituted | Health and Criminal Justice (Covid-19) (Amendment) Act 2021 (12/2021), ss. 2, 5(2) | 10 June 2021 | Commenced as per s. 5(2) |
| S. 1(4), (5) inserted | Health and Criminal Justice (Covid-19) (Amendment) Act 2021 (12/2021), ss. 2, 5(2) | 10 June 2021 | Commenced as per s. 5(2) |
| S. 5(6) substituted | Residential Tenancies and Valuation Act 2020 (7/2020), S. 13(a) | 1 August 2020 | Commenced on enactment |
| S. 5(7) deleted | Residential Tenancies and Valuation Act 2020 (7/2020), S. 13(b) | 1 August 2020 | Commenced on enactment |
| S. 28(1) amended | Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 2(1)(a) | 1 August 2020 | Commenced on enactment |
| S. 28(1A) inserted | Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 2(1)(b) | 1 August 2020 | Commenced on enactment |
| S. 28(4) amended | Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 2(1)(c) | 1 August 2020 | Commenced on enactment |
| S. 28(6)(d) amended | Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 2(1)(d) | 1 August 2020 | Commenced on enactment |
| S. 28(12)(b) deleted | Finance Act 2020 (26/2020), ss. 63(1)(a), 63(4) | 27 March 2020 | Commenced as per s. 63(4) |
| S. 28(12A) inserted | Finance Act 2020 (26/2020), ss. 63(1)(b), 63(4) | 27 March 2020 | Commenced as per s. 63(4) |
| S. 28(13) application restricted | Taxes Consolidation Act 1997 (39/1997), s. 1080A(3)(v), as inserted by Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 6 | 1 August 2020 | Commenced on enactment |
| S. 28(20) deleted | Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 2(1)(e) | 1 August 2020 | Commenced on enactment |
| S. 28A inserted | Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 2(2) | 1 August 2020 | Commenced on enactment |
| S. 28A(5)(a) amended | Finance Act 2020 (26/2020), ss. 63(2)(a), 63(5) | 20 October 2020 | Commenced as per s. 63(5) |
| S. 28A(6) amended | Finance Act 2021 (45/2021), s. 70(1)(a) | 21 December 2021 | Commenced on enactment |
| S. 28A(6)(b) amended | Finance Act 2020 (26/2020), ss. 63(2)(b), 63(5) | 20 October 2020 | Commenced as per s. 63(5) |
| S. 28B inserted | Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 2(2) | 1 August 2020 | Commenced on enactment |
| S. 28B(1) amended | Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(a), 2(2) | 2 June 2022 | Commenced on enactment |
| Finance Act 2021 (45/2021), s. 70(1)(b)(i) | 21 December 2021 | Commenced on enactment | |
| Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(a), 2(2) | 19 July 2021 | Commenced on enactment | |
| Finance Act 2020 (26/2020), ss. 63(3)(a), 63(6) | 1 September 2020 | Commenced as per s. 63(6) | |
| S. 28B(1A), (1B) inserted | Finance Act 2020 (26/2020), ss. 63(3)(b), 63(6) | 1 September 2020 | Commenced as per s. 63(6)(b) |
| S. 28B(2) amended | Finance Act 2020 (26/2020), ss. 63(3)(c)(i), 63(6) | 1 January 2021 | Commenced as per s. 63(6)(e) |
| S. 28B(2)(a)(i)(I) amended | Finance Act 2020 (26/2020), ss. 63(3)(c)(ii), 63(6) | 1 January 2021 | Commenced as per s. 63(6)(e) |
| S. 28B(2A) amended | Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(b)(i), 2(2) | 1 April 2021 | Commenced as per s. 2(2) |
| S. 28B(2A) inserted | Finance Act 2020 (26/2020), ss. 63(3)(d), 63(6) | 1 January 2021 | Commenced as per s. 63(6)(e) |
| S. 28B(2A)(a)(i)(I) amended | Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(b)(ii), 2(2) | 1 April 2021 | Commenced as per s. 2(2) |
| S. 28B(2B) inserted | Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(c), 2(2) | 1 April 2021 | Commenced as per s. 2(2) |
| S. 28B(2B) amended | Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(b), 2(2) | 2 June 2022 | Commenced on enactment |
| S. 28B(2C) inserted | Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(c), 2(2) | 2 June 2022 | Commenced on enactment |
| S. 28B(2D) inserted | Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(c), 2(2) | 2 June 2022 | Commenced on enactment |
| S. 28B(3) amended | Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(d), 2(2) | 2 June 2022 | Commenced on enactment |
| Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(d), 2(2) | 1 April 2021 | Commenced as per s. 2(2) | |
| Finance Act 2020 (26/2020), ss. 63(3)(e), 63(6) | 1 January 2021 | Commenced as per s. 63(6)(e) | |
| S. 28B(3)(a) amended | Finance Act 2021 (45/2021), s. 70(1)(b)(ii)(I) | 21 December 2021 | Commenced on enactment |
| S. 28B(3)(aa) inserted | Finance Act 2021 (45/2021), s. 70(1)(b)(ii)(II) | 21 December 2021 | Commenced on enactment |
| S. 28B(5) amended | Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(e)(i), 2(2) | 1 April 2021 | Commenced as per s. 2(2) |
| Finance Act 2020 (26/2020), ss. 63(3)(f)(i), 63(6) | 1 January 2021 | Commenced as per s. 63(6)(e) | |
| S. 28B(5)(a) amended | Finance Act 2021 (45/2021), s. 70(1)(b)(iii) | 21 December 2021 | Commenced on enactment |
| S. 28B(5)(b) amended | Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(e)(ii), 2(2) | 1 April 2021 | Commenced as per s. 2(2) |
| Finance Act 2020 (26/2020), ss. 63(3)(f)(ii), 63(6) | 1 January 2021 | Commenced as per s. 63(6)(e) | |
| S. 28B(5A) inserted | Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 2(1)(e) | 2 June 2022 | Commenced on enactment |
| S. 28B(7) amended | Finance Act 2020 (26/2020), ss. 63(3)(g)(i), 63(6) | 19 December 2020 | Commenced on enactment |
| S. 28B(7)(d) substituted | Finance Act 2020 (26/2020), ss. 63(3)(g)(ii), 63(6) | 1 November 2020 | Commenced as per s. 63(6)(d) |
| S. 28B(8) substituted | Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(f), 2(2) | 1 January 2022 | Commenced as per s. 2(2) |
| Finance Act 2021 (45/2021), ss. 70(1)(b)(iv), 70(2) | 1 October 2021 | Commenced as per s. 70(2) | |
| S. 28B(8) amended | Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(f), 2(2) | 1 April 2021 | Commenced as per s. 2(2) |
| Finance Act 2020 (26/2020), ss. 63(3)(h)(i), 63(6) | 20 October 2020 | Commenced as per s. 63(6)(c) | |
| S. 28B(8)(a), (b) substituted | Finance Act 2020 (26/2020), ss. 63(3)(h)(ii), 63(6) | 20 October 2020 | Commenced as per s. 63(6)(c) |
| S. 28B(10) amended | Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(g)(i), 2(2) | 1 January 2022 | Commenced as per s. 2(2) |
| S. 28B(10)(b) amended | Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(g)(ii), 2(2) | 1 January 2022 | Commenced as per s. 2(2) |
| Finance Act 2020 (26/2020), s. 74 and sch. paras. 5, 6(b) | 1 July 2020 | Commenced as per s. 74 and sch. para. 6(b) | |
| S. 28B(12A) inserted | Finance Act 2020 (26/2020), ss. 63(3)(i), 63(6) | 19 December 2020 | Commenced on enactment |
| S. 28B(14)(b) deleted | Finance Act 2020 (26/2020), ss. 63(3)(j)(i), 63(6) | 1 August 2020 | Commenced as per s. 63(6)(a) |
| S. 28B(14A) inserted | Finance Act 2020 (26/2020), ss. 63(3)(j)(ii), 63(6) | 1 August 2020 | Commenced as per s. 63(6)(a) |
| S. 28B(17) amended | Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(h), 2(2) | 1 January 2022 | Commenced as per 2(2) |
| Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(g), 2(2) | 1 April 2021 | Commenced as per s. 2(2) | |
| S. 28B(17)(a) amended | Finance Act 2020 (26/2020), ss. 63(3)(k)(i), 63(6) | 1 January 2021 | Commenced as per s. 63(6)(e) |
| S. 28B(17)(b) amended | Finance Act 2020 (26/2020), ss. 63(3)(k)(ii), 63(6) | 1 January 2021 | Commenced as per s. 63(6)(e) |
| S. 28B(20)(a) amended | Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(i), 2(2) | 1 January 2022 | Commenced as per s. 2(2) |
| Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(h), 2(2) | 1 April 2021 | Commenced as per s. 2(2) | |
| Finance Act 2020 (26/2020), ss. 63(3)(l), 63(6) | 1 January 2021 | Commenced as per s. 63(6)(e) | |
| S. 28B(21)(a) amended | Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(h)(i)(i)(I), (II), 2(2) | 1 April 2021 | Commenced as per s. 2(2) |
| S. 28B(21)(a) deleted | Finance Act 2021 (45/2021), s. 70(1)(b)(v)(I) | 21 December 2021 | Commenced on enactment |
| S. 28B(21)(aa) inserted | Finance Act 2020 (26/2020), ss. 63(3)(m)(i), 63(6) | 20 October 2020 | Commenced as per s. 63(6)(c) |
| S. 28B(21)(aa) amended | Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(j)(i), 2(2) | 1 January 2022 | Commenced as per s. 2(2) |
| S. 28B(21)(aa) substituted | Finance Act 2021 (45/2021), s. 70(1)(b)(v)(II) | 21 December 2021 | Commenced on enactment |
| S. 28B(21)(b) amended | Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(j)(ii), 2(2) | 1 January 2022 | Commenced as per s. 2(2) |
| Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(h)(i)(ii), 2(2) | 1 April 2021 | Commenced as per s. 2(2) | |
| Finance Act 2020 (26/2020), ss. 63(3)(m)(ii), 63(6) | 1 January 2021 | Commenced as per s. 63(6)(e) | |
| S. 28B(21)(c) amended | Finance Act 2020 (26/2020), ss. 63(3)(m)(iii), 63(6) | 20 October 2020 | Commenced as per s. 63(6)(c) |
| S. 28B(22) amended | Finance Act 2021 (45/2021), s. 70(1)(b)(vi) | 21 December 2021 | Commenced on enactment |
| Finance Act 2020 (26/2020), ss. 63(3)(n), 63(6) | 20 October 2020 | Commenced as per s. 63(6)(c) | |
| S. 28C inserted | Finance Act 2020 (26/2020), ss. 64, 76(9) | 19 December 2020 | Commenced on enactment |
| S. 28C(1) amended | Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 10(a) | 2 June 2022 | Commenced on enactment |
| Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), s. 8(a)(i)-(v) | 19 July 2021 | Commenced on enactment | |
| S. 28C(1A) inserted | Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 10(b) | 2 June 2022 | Commenced on enactment |
| S. 28C(1B) inserted | Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 10(b) | 2 June 2022 | Commenced on enactment |
| S. 28C(4) substituted | Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 10(c) | 2 June 2022 | Commenced on enactment |
| S. 28C(6) deleted | Finance Act 2024 (43/2024), s. 107(a) | 12 November 2024 | Commenced on enactment |
| S. 28C(7) substituted | Finance Act 2024 (43/2024), s. 107(b) | 12 November 2024 | Commenced on enactment |
| S. 28C(8) substituted | Finance Act 2024 (43/2024), s. 107(c) | 12 November 2024 | Commenced on enactment |
| S. 28C(11) deleted | Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), s. 8(b) | 19 July 2021 | Commenced on enactment |
| S. 28D inserted | Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), s. 7 | 19 July 2021 | Commenced on enactment |
| S. 28D(1) amended | Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 11(a) | 2 June 2022 | Commenced on enactment |
| S. 28D(1A) inserted | Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 11(b) | 2 June 2022 | Commenced on enactment |
| S. 28D(1B) inserted | Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 11(b) | 2 June 2022 | Commenced on enactment |
| S. 28D(4) substituted | Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 11(c) | 2 June 2022 | Commenced on enactment |
| S. 28D(6) deleted | Finance Act 2024 (43/2024), s. 108(a) | 12 November 2024 | Commenced on enactment |
| S. 28D(7) substituted | Finance Act 2024 (43/2024), s. 108(b) | 12 November 2024 | Commenced on enactment |
| S. 28D(8) substituted | Finance Act 2024 (43/2024), s. 108(c) | 12 November 2024 | Commenced on enactment |
SIs made under the Act
| Section | SIs made under the Act |
|---|---|
| S. 4(1) | Emergency Measures in the Public Interest (Covid-19) Act 2020 (Section 4) (No. 2) Order 2020 (S.I. No. 254 of 2020) |
| Emergency Measures in the Public Interest (Covid-19) Act 2020 (Section 4) Order 2020 (S.I. No. 224 of 2020) | |
| S. 28B(21)(aa) | Emergency Measures in the Public Interest (Covid-19) Act 2020 (Covid-19: employment wage subsidy scheme) (Date Adjustment) (No. 2) Order 2021 (S.I. No. 221 of 2021) |
| Emergency Measures in the Public Interest (Covid-19) Act 2020 (Covid-19: employment wage subsidy scheme) (Date Adjustment) Order 2021 (S.I. No. 50 of 2021) |