Government measures in key jurisdictions 4th edition - Flipbook - Page 63
Ireland
Litigation
Are the courts
operating?
After an initial period of suspension, other than for urgent matters, the courts have gradually been
increasing the number and nature of cases which can be conducted either by way of remote hearing or
physically in courtrooms:
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The Supreme Court and Court of Appeal are continuing to operate primarily by way of remote
hearing, unless the interests of justice require a physical hearing (or a hybrid hearing – whereby
some parties are physically present and others are present remotely) for a particular case. Appeals
can also be held as hybrid hearings whereby some parties may be physically present, and other
parties may be present remotely.
On 20th July 2020 the President of the High Court announced that it was resuming work across all
divisions – by way of physical and remote hearings - and including the hearing of proceedings
requiring oral testimony. However, this remains subject to all due safety and social distancing
requirements which mean that it does not have the same resources available as it did before Covid19.
The Circuit Court is also resuming much of its normal work. Hearings which have been adjourned
since March 2020 are now being allocated dates in the new court term commencing September
2020, subject to appropriate safety measures. Some jury trials are also recommencing in September
2020.
Regular business has resumed in the District Court subject to necessary safety measures effective 1
September 2020.
A new Civil and Criminal Law (Miscellaneous Provisions) Act 2020 was commenced recently which
has, inter alia, placed remote hearings in Ireland on a statutory footing and which provides a new
process for the provision of a “statement of truth” in place of the swearing of affidavits and statutory
declarations in person before a solicitor or commissioner for oaths. The new act also provides for
court documents to be submitted electronically.
Details of the various Courts Service announcements can be found here. Further updates are expected.
Tax
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Irish Revenue have introduced an employment wage subsidy scheme (“EWSS”) from 1 July 2020
which will run alongside the temporary wage subsidy scheme (“TWSS”), discussed below, until 31
August 2020. From 1 September 2020, the EWSS will replace the TWSS. The EWSS is expected to run
until 31 March 2021. To qualify, employers must be able to demonstrate that their business will
experience a 30% reduction in turnover or customer orders between 1 July and 31 December 2020
and this disruption is caused by Covid-19. This reduction is relative to the same period for 2019
where the business existed before 1 July 2019, the date of commencement to 31 December 2019 or
where a business commenced after 1 November 2019, the projected turnover or customer orders.
Under the scheme, a subsidy can be claimed in respect of eligible employees of an impacted
business on the payroll. The scheme provides a flat-rate subsidy to qualifying employers based on
the numbers of eligible employees on the employer’s payroll. Employees are eligible if they are in
receipt of weekly gross wages between €151.50 and €1,462. New hires and seasonal workers are
eligible and claims can be backdated to 1 July 2020. The scheme will operate on a self-assessment
basis with income tax being deducted at payroll.
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The TWSS enabled 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. The scheme operated
until 31 August and from 4 May was based on each employee’s normal net weekly pay. The
subsidy payment is not subject to income tax through payroll but is taxed at year end. As at 27
August 2020, 69,500 employers registered for the TWSS and over 659,500 employees had
received at least one payment under the TWSS.
Has any new
legislation been
introduced in light of
Covid-19?
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Government measures in key jurisdictions