COVID-19: Tax matters

Apr 06, 2020

We are receiving a high volume of queries regarding the Wage Subsidy Scheme and also other tax matters arising from the impacts of COVID-19, due to the issues showing up and the changes made by Revenue to the administration of the tax system. We are endeavouring to respond to the volume of queries and engage with Revenue while also keep up to date on the changes. We continue to contact Revenue for clarifications on a number of issues raised by members.   The common queries now involve group companies, employees transferred under TUPE arrangements and arrangements for March outstanding tax debts.  

The common queries we have sought clarification from Revenue include: 

  • Phased payment arrangements for outstanding tax payments due in March 2020 – the key point is to file all relevant returns.  We have asked the Collector General if any specific measures should be applied re notification and setting up arrangements for outstanding tax liabilities.  We have been told by the Collector General that updated guidance is due to issue later today.   
  • The operation of the Wage Subsidy Scheme for group companies – Revenue have advised us that they are reviewing the position for group companies and will revert with clarification.  It will likely be a few days before the position is clarified Revenue told us. 
  • The availability of the Wage Subsidy Scheme in respect of employees that transferred under TUPE provisions. 
  • The Wage Subsidy Scheme and the Revenue reconciliation. 

See also our update published on Friday last, which covers further points on the Wage Subsidy Scheme.  

Please check in regularly on the COVID-19 Hub for latest updates.