1. Home
  2. Acts
  3. 2020
  4. Click on title below to return to Act

Updated to 26 September 2025 (Act No. 10 of 2025 and S.I. No. 416 of 2025)

All effects below are reflected in the most recent Revised Act.

Emergency Measures in the Public Interest (Covid-19) Act 2020
No. 2 of 2020

Contents

Commencement

SectionCommencement DateCommencement 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 Date		 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

SectionSIs 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)