Eurofound's EU PolicyWatch collates information on the responses of government and social partners to the COVID-19 crisis, the war in Ukraine, rising inflation, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.
Factsheet for measure IE-2020-45/1421 – Updated – measures in Ireland
|Country||Ireland , applies nationwide|
|Time period||Temporary, 01 November 2020 – 31 March 2022|
|Type||Legislations or other statutory regulations|
Supporting businesses to stay afloat
– Direct subsidies (full or partial)
|Author||Roisin Farelly (IRN Publishing) and Eurofound|
|Measure added||11 November 2020 (updated 03 February 2022)|
Budget 2021 introduced a number of measures to support self-employed individuals in the pandemic. This included the extension of the debt warehousing scheme - which allows self-employed taxpayers to defer payment with no interest applying - introduced as part of the July stimulus plan. Self-employed people will also be entitled to earn some income without impacting their claim for Pandemic Unemployment Payment (PUP). Read more on the (PUP) on the COVID-19 data base website
As part of Budget 2021, there was an extension of the tax debt warehousing scheme to include repayments of Temporary Wage Subsidy Scheme funds owed by employers and preliminary tax obligations for the adversely affected self-employed. Debts that are warehoused are subject to 0% interest for 12 months. After this 12-month period, a reduced interest rate of 3% per annum will apply. If income for 2021 is also at least 25% lower than income for 2019, the balance of 2020 IT and Preliminary Tax for 2021 can also be warehoused.
In addition, self-employed recipients of the Pandemic Unemployment Payment will be able to earn up to €480 per month without losing their payment.
One person or microenterprises
|Does not apply to citizens|
Social partners' role in designing the measure and form of involvement:
|Trade unions||Employers' organisations|
|Role||No involvement||No involvement|
|Form||Not applicable||Not applicable|
Social partners' role in the implementation, monitoring and assessment phase:
The Small Firms Association (SFA), part of Ibec said "Self-employed business owners will welcome the reliefs announced today, which show the Government’s commitment to indigenous entrepreneurs."
Eurofound (2020), Supports for self-employed individuals introduced in the budget, measure IE-2020-45/1421 (measures in Ireland), EU PolicyWatch, Dublin, https://static.eurofound.europa.eu/covid19db/cases/IE-2020-45_1421.html
30 January 2023
Governments across the EU continue to implement policies to support citizens and businesses in the face of rising food and energy prices caused by the COVID-19 crisis and intensified by the war in Ukraine. This article summarises the policy responses as reported in Eurofound's EU PolicyWatch database from January to September 2022.Article
12 September 2022
Although the worldwide pandemic situation had already disrupted supply chains and triggered increases in energy and food prices in 2021, the situation deteriorated in 2022 with the Russian invasion of Ukraine.Article
12 September 2022
This article summarises the first policy responses that governments across the EU have started to implement to support companies affected by the rising prices, and those with commercial ties to Ukraine, Russia or Belarus.Article
Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.