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Institute COVID-19 Hub

During this most testing time for us all, the Institute is endeavouring to do all that it can, within the Covid-19 restrictions, to support members as they adjust to the new way of working during the pandemic. The widespread disruption and uncertainty resulting from this global public health crisis is deeply troubling for our members and for Irish businesses. To ensure you are up to date, we have assembled on this page the latest information on the response by the Government and Revenue to the severe shock the Covid-19 outbreak has afflicted on our economy.


We are in continuous engagement with Revenue, the Department of Finance and other relevant stakeholders on the operational issues emerging in the Temporary Wage Subsidy Scheme that have been raised with us by members on behalf of their clients. We are also in ongoing contact with Revenue about other tax measures to assist with cash flow issues for affected businesses as well as seeking clarifications on tax administration matters arising from the Covid-19 pandemic. This work will continue throughout the crisis and we will keep you updated through this page.


The Institute is also working hard to tailor its member supports and resources to meet the changed circumstances in which we must all now work. We have set up a new tax training hub where CTAs can complete complimentary CPD at a time of their choosing. We have also given all CTAs complimentary access to the full suite of Finance Act 2019 legislation via TaxFind to support their online research.


Members continue to have access to the standard free content on TaxFind including Taxation Summary, current and archive editions of Irish Tax Review, TaxFax and other bulletins, reports and submissions as well as determinations published by the Tax Appeals Commission. Details of how to access these resources can be found below. We will update this page as the national emergency unfolds. Our students will be kept up to date on developments relevant to them through Blackboard


In accordance with the public health restrictions, our offices are closed until further notice. Members and students can contact us by email or by phone. The relevant contact details are provided in the sections below.

Irish Tax Institute Representations

The Institute is in ongoing engagement with Revenue on tax administration issues the COVID-19 pandemic presents for affected businesses and employees.

On 25 and 30 March, we submitted extensive lists of queries to Revenue on the operation of the Temporary COVID-19 Wage Subsidy Scheme (TWSS) that members had raised with us, such as, issues relating to the employer eligibility criteria, qualifying employees, timelines, worked examples, payroll reconciliation exercises etc. Revenue has been working through the issues raised and is updating its Frequently Asked Questions on the operation of the transitional phase of the TWSS on an ongoing basis. We are reviewing Revenue’s guidance as it is updated to ensure members’ key queries are addressed and we will keep members informed on developments through Twitter, this webpage and TaxFax. Work on the operation of the scheme continues and we expect further guidance to issue from Revenue in the days and weeks ahead.

We are also in regular contact with Revenue on other measures to help deal with cashflow issues for businesses and on clarifications required on tax administration. Following our representations, Revenue updated their website and provided further clarity on a range of matters including;

  • Revenue’s approach to tax payment difficulties in affected businesses of all sizes, including businesses dealt with by the Medium Enterprises Division and Large Corporates Division.
  • Prioritisation of the processing of tax refunds in the system.
  • Suspension of the “late surcharge” for corporation tax returns due to be submitted in March.
  • Recognition of an individual’s “force majeure” presence in Ireland, due to travel bans, when determining payroll withholding obligations and tax residence.
  • Resourcing of MyEnquiries to deal with increased taxpayer and tax agent contacts.
  • Suspension of audit and other compliance intervention activities on taxpayers’ premises until further notice.
  • Clarification of the procedure for cancelling a ROS Debit Instruction (RDI).

On 1 April, we raised further tax administration issues with Revenue including; Revenue’s audit and verification policy in relation to TWSS claims, processing of refunds where iXBRL financial statements are outstanding, Revenue’s approach to phased payment arrangements and clarifications on the attendance of non-resident directors at Irish board meetings, by video conference.

The Institute also wrote to the Minister for Finance & Public Expenditure and Reform, Paschal Donohoe T.D., on 23 March, seeking urgent measures to deal with the cashflow difficulties for businesses and noting the wide-ranging tax administration and payment issues arising for businesses affected by the COVID-19 pandemic, previously submitted to Revenue on 19 March. We will continue to engage with the Department of Finance and with Revenue on the impact of the crisis and supports for businesses and we will update members on this webage, on Twitter and in TaxFax.

Read Revenue’s responses to the Institute’s queries on the Temporary Wage Subsidy Scheme – 3 April 2020

Learn more

Revenue Resources and Documents

Guidance on Operation of the Transitional Phase of the Temporary COVID-19 Wage Subsidy Scheme – 5 April

Revenue update advice to SMEs experiencing cashflow difficulties arising from COVID-19 – 2 April

Head of Revenue’s Personal Division addresses questions on the Temporary Wage Subsidy Scheme on Newstalk, the Hard Shoulder – 1 April 2020

Revenue urges employers registered for Temporary Wage Subsidy Scheme to update bank details – 1 April

eBrief 056/20: Research and Development Tax Credit early payment of the instalment due to be paid in 2020 – 1 April

Revenue Chairman clarifies key questions on Temporary Wage Subsidy Scheme about the employer declaration and the turnover test on RTE Morning Ireland – 31 March

eBrief 054/20: Benefit-in-Kind – Employer-Provided Vehicles – 31 March

Important customer notice regarding Revenue services – 30 March

COVID-19 Temporary Wage Subsidy Scheme – Employer Eligibility and Supporting Proofs – 26 March

Temporary COVID-19 Wage Subsidy Scheme – 24 March

COVID-19 Information and advice for taxpayers and agents – 23 March

eBrief No. 045/20: e-Working and Tax – 20 March

Employer COVID-19 Refund Scheme – 18 March

Revenue to operate Employer COVID-19 Refund Scheme on behalf of DEASP – 18 March

eBrief No. 044/20: Revenue to operate Employer COVID-19 Refund Scheme on behalf of DEASP – 18 March

Change to Collection of Stamp Duty on Credit Cards to July – 18 March

Change to LPT Deduction Date to 21 May – 16 March 2020

Revenue measures to assist SMEs experiencing cash-flow difficulties – 13 March 2020

Closure of Revenue Public Offices – 13 March

 

 

Government Resources

General information on the Temporary COVID-19 Wage Subsidy Scheme   – 24 March

COVID-19 Information for Employers – 24 March

Workers who are laid off temporarily (COVID-19) – 24 March

Government announces new COVID-19 Income Support Scheme – 24 March

Ongoing updates on the Irish Government’s response to COVID-19
Minister Donohoe’s announcement of measures relating to bank borrowings – 18 March

Department of Employment Affairs and Social Protection (DEASP)

COVID-19 Income Supports Employer & Employee Guidance – 1 April

Latest updates on COVID-19 from DEASP

Minister Doherty announces plans to allow employers to top up State payments – 20 March

COVID-19 Employer Refund Scheme

Summary of income supports

Short-Term Work Support

Department of Business Enterprise and Innovation (DBEI)

New Business Continuity Voucher goes live through Local Enterprise Offices – 26 March

Six-month moratorium on interest and repayments on new Microfinance Ireland COVID-19 loan – 21 March

Practical steps for businesses impacted by COVID-19

Business Continuity Planning: Checklist of preparatory actions in responding to COVID-19– 13 March

Minster Humphrey’s announcement of a package of supports for businesses affected by COVID-19 – 10 March

COVID-19 Business Loans up to €50,000 for micro-businesses  

Local Enterprise Ireland COVID-19 assistance

Financial supports available through the Strategic Banking Corporation of Ireland

Companies Registration Office
Update regarding annual filing of returns for companies – 19 March

Irish Tax Institute Supports

Member’s Dashboard

All member resources can be accessed by logging into the Institute’s website using your Associate number or email and password. To set a password, please enter your email address via this link and follow the instructions that are emailed. If you have any issues setting a password, please contact Yannick at ymorris@taxinstitute.ie

Please click on Learn More for more on accessing information services and professional development supports.

Wellness and Self Care Resources

We have put together a Wellness and Self Care Resources page that may be useful to you in the coming weeks and can be viewed here.

Learn more

Student Information

We are acutely aware that the uncertainty engendered by the COVID-19 situation has been difficult for students already stressed about their exams. Due to COVID-19 the following decisions have been made by the Institute. All students have been notified of these decisions by email and students should refer to Blackboard for further information including detailed FAQ.

Institute end of course exams postponed until August 2020

The Institute has postponed all end of course exams due to take place in April & May 2020. Students can sit these exams at the next scheduled exam sittings which are detailed below:

Exams Exam dates
Part 1 & Part 2, Tax Technician and Certificate exams 10 – 14 August 2020
Part 3 24 – 28 August 2020

There will also be a second sitting of the Part 1, Part 2 and Part 3 Chartered Tax Adviser exams the week of 7 December 2020.

Chartered Tax Adviser June 2020 continuous assessment cancelled

The Institute has cancelled the June 2020 continuous assessments. These will not be rescheduled.