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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. Over recent weeks, we have been in constant contact with Revenue on the operation of the Temporary COVID-19 Wage Subsidy Scheme (TWSS). We have submitted extensive lists of queries 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 responded directly to the Institute’s list of queries on the scheme and we circulated these responses to members in TaxFax on 3 April, 24 April and 12 June.

Read Revenue’s responses to the Institute’s questions on the TWSS – 3 April

Read Revenue’s responses to the Institute’s questions on the TWSS – 24 April

Read Revenue’s responses to the Institute’s questions on the TWSS – 12 June

To help members understand and implement the scheme, we held a complimentary webinar for members on the Transitional phase of the TWSS with Revenue on Thursday, 16 April. The recording of the webinar is available here.

We held a second complimentary webinar for members on the TWSS with Revenue on Monday, 8 June. This webinar included an update on scheme developments over the Operational Phase, common queries on the Employer CSV File, processing of rehired staff and employees returning from maternity or adoptive leave and other topical matters. The recording of the webinar is available here.

Revenue’s responses to Institute queries on points raised on the webinar is available here.

Revenue has been working through the issues raised and updating its Frequently Asked Questions: Guidance on the Operational Phase of the COVID-19 Temporary Wage Subsidy Scheme on an ongoing basis. We will keep members informed of 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 cash-flow issues for businesses and on clarifications required on tax administration. Following our representations, Revenue updated their website and provided further clarity to the Institute 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 and in future months, until further notice.
  • 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).
  • Arranging a phased payment arrangement, and the need for a flexible approach to the duration and commencement date for the arrangement.
  • Processing of refunds where iXBRL financial statements are outstanding.
  • Attendance of non-resident directors at Irish board meetings by video conference having no impact on a company’s tax residence.

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 cash-flow 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.

On 23 July the government announced the July Jobs Stimulus which provided for several measures to boost the economy and get people back to work. The legislation, Financial Provisions (Covid-19) (No.2) Bill 2020 , underpinning the tax measures announced in the July Jobs Stimulus was published on 24 July and passed through all stages of the Oireachtas by 30 July. The Institute has collated the latest updates and links to information which members may find useful on the Institute’s July Jobs Stimulus 2020 webpage .

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 webpage, on Twitter and in TaxFax.

Learn more

Revenue Resources and Documents

EWSS Resources and Documents

Employment Wage Subsidy Scheme (EWSS) webpage 

July Jobs Stimulus

July Jobs Stimulus webpage

Revenue press release providing further information on tax measures outlined in July Jobs Stimulus – 6 August

July Jobs Stimulus – Revenue Information Leaflet – 27 July

TWSS Resources and Documents

COVID-19 Wage Subsidy Scheme statistics –  6 August

Frequently Asked Questions on: Guidance for PAYE Employees whose Employers have been affected by the COVID-19 Pandemic and are availing of the Temporary Wage Subsidy Scheme (TWSS) – 28 July

Guidance on the Operational Phase of the COVID-19: Temporary Wage Subsidy Scheme – 22 July

Temporary Wage Subsidy Scheme Compliance Check Sample Letter – 23 June

eBrief No. 117/20: Extension of the Temporary Wage Subsidy Scheme to August 2020 and update on a range of developments under the Scheme – 23 June

Revenue provide important information on extension of TWSS, including employer compliance programme to ensure correct operation of scheme – 23 June

Revenue confirm TWSS changes for employees who have been on maternity, adoptive and certain other benefits paid by DEASP are now in place – 8 June

eBrief 106/20: Update to the Temporary Wage Subsidy Scheme – 8 June

Other COVID-19 Resources and Documents

Guidance on temporary measures in relation to the scholarship exemption – 5 June

Revenue update on additional measures to support businesses and Debt Warehousing Scheme – 7 May

New “warehousing” of deferred tax debts and interest suspension arrangements – 7 May

Revenue confirms ‘warehousing’ of COVID-19 related tax debt for businesses – 2 May

 

Learn more

Irish Tax Institute Supports

We have made a number of supports available to members during these challenging times, including complimentary access to all Finance Act 2019 legislation via TaxFind and access to the complimentary CTAs’ On Demand Tax Training Hub. Click here to find out more about these and your annual membership resources.

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

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.

August exams moving online – update 21 May 2020

Online Assessment Frequently Asked Questions

Troubleshooting Guide

Exam dates and times