Coronavirus - Government measures in key jurisdictions - Flipbook - Page 48
Ireland
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Litigation
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Separately completions of Acquisitions and Property Finance transactions were
essentially prevented between 30 March and 20 April 2020 due to the Property
Registration Authority (PRA) closing its doors due to the COVID-19 pandemic. This had
the effect of preventing the registration of charges and the carrying out of searches
on completion. However, the recent re-opening will enable the safeguarding of
priority following the completion of transactions and the carrying out of up to date
property searches to facilitate closings. Read more here.
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The construction industry has been severely affected and all construction sites, save
those associated with the provision of essential services, have been closed since
27 March 2020. The following article reviews the impact and considerations, from
the perspective of the construction sector, arising from the Health (Preservation
and Protection and Other Emergency Measures in the Public Interest Act) 2020 Act:
Construction Contracts – COVID-19 Impacts and Considerations.
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The Courts are essentially closed except for the most urgent matters. All motions
and cases in all lists have been adjourned generally with liberty to re-enter. The
Court offices are open but operating a very limited service by appointment only
for urgent business (for example, issuing of proceedings where the Statute of
Limitations is about to expire).
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It has been announced that it is currently hoped that from Monday the 27th April it
will be possible for the High Court to pilot remote hearings, where they are suitable
and where they can be conducted in a manner which is fair and where the parties
and their representatives can comply with all Government guidance and direction
for the time being in force.
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Further statements will be issued to update both the public and practitioners
on these developments and on other measures designed to allow the maximum
number of cases to progress and be ultimately decided subject only to that being
capable of being done safely.
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Irish Revenue have implemented a temporary wage subsidy scheme for employees
earning less than €76,000 per annum which enables certain employers to retain
certain staff while at the same time paying staff nothing or a top-up on the Revenue
subsidy paid by the Irish Revenue.
Are the courts
operating?
Tax
Has any new
legislation been
introduced in light
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of COVID-19?
SMEs experiencing cash flow and/or trading difficulties may defer payment of
January/February VAT returns (which were due in March) and may also defer payment of
February/March payroll taxes. Non-SMEs are being encouraged to talk to Revenue with
a view to similar deferments if experiencing similar cash flow issues.
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All debt enforcement activity in respect of SMEs is suspended until further notice.
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For income tax purposes, an individual will not be regarded as resident in Ireland
where they spend additional days in Ireland due to the pandemic.
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For corporation tax purposes, an individual will not be regarded as resident in or outside
of Ireland for a company of which they are an employee, director, service provider or
agent where they spend additional days in or outside of Ireland due to the pandemic.
Government measures in key jurisdictions
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