17C. (1) F168[Subject to subsection (1A), in this section]—

‘Covid-19’ has the same meaning as it has in the Emergency Measures in the Public Interest (Covid-19) Act 2020;

F169[‘Covid-19 entitlement’ means an entitlement to payment of an amount under—

(a) section 485 of the Act of 1997,

(b) section 28B of the Emergency Measures in the Public Interest (Covid-19) Act 2020,

(c) any of the following schemes:

(i) the scheme commonly known as the Live Performance Support Scheme Strand II;

(ii) the scheme commonly known as the Live Performance Support Scheme Phase 3;

(iii) the scheme commonly known as the Live Performance Restart Grant Scheme;

(iv) the scheme commonly known as the Live Local Performance Support Scheme;

(v) the scheme commonly known as the Commercial Entertainment Capital Grant Scheme;

(vi) the scheme commonly known as the Music and Entertainment Business Assistance Scheme;

(vii) the scheme commonly known as the Attractions and Activity Tourism Operators Business Continuity Scheme 2022;

(viii) the scheme commonly known as the Strategic Tourism Transport Business Continuity Scheme 2022;

(ix) the scheme commonly known as the Strategic Ireland Based Inbound Agents Tourism Business Continuity Scheme 2022;

(x) the scheme commonly known as the Tourism Accommodation Providers Business Continuity Scheme 2022;

(xi) the scheme commonly known as the Sustaining Enterprise Fund;

(xii) the scheme commonly known as the Accelerated Recovery Fund;

(xiii) the scheme commonly known as the Support for Licensed Outbound Travel Agents and Tour Operators;

(xiv) the scheme commonly known as the Temporary Covid-19 Supports for Commercial Bus Operators,

or

(d) a scheme designated for the purpose of this paragraph by order of the Revenue Commissioners under subsection (1B);]

‘Covid-19 liabilities’ means, subject to F170[subsection (13)], the contributions that an employer is liable to pay under section 13 in respect of income tax months in Period 1, to the Collector-General;

‘inspector of taxes’ means an inspector of taxes appointed under section 852 of the Act of 1997;

‘Period 1’, in relation to an employer, means the period—

(a) beginning on the later of—

(i) the first day of the income tax month immediately preceding the income tax month in which the employer’s business was first adversely affected by Covid-19, and

(ii) 1 February 2020,

and

F171[(b) ending on 31 December 2021;]

F172[‘Period 2’, in relation to an employer, means the period beginning on 1 January 2022 and ending on 31 December 2022;]

F173[‘Period 3’, in relation to an employer, means the period beginning on 1 January 2023 and ending on the day on which the employer has discharged the Covid-19 liabilities in full.]

F174[…]

F174[…]

F175[(1A) Where an employer has a Covid-19 entitlement—

(a) which arises out of circumstances occurring in a period falling between 1 January 2022 and 30 April 2022, or

(b) which arises out of circumstances occurring in a period falling prior to 1 January 2022, resulting in an amount becoming payable to the employer between 1 January 2022 and 30 April 2022,

then, in this section—

‘Period 1’, in relation to the employer, means the period—

(a) beginning on the later of—

(i) the first day of the income tax month immediately preceding the income tax month in which the employer’s business was first adversely affected by Covid-19, and

(ii) 1 February 2020,

and

(b) ending on 30 April 2022;

‘Period 2’, in relation to the employer, means the period beginning on 1 May 2022 and ending on 30 April 2023;

‘Period 3’, in relation to the employer, means the period beginning on 1 May 2023 and ending on the day on which the employer has discharged the Covid-19 liabilities in full.

(1B) The Revenue Commissioners may designate by order a scheme for the purpose of paragraph (d) of the definition of ‘Covid-19 entitlement’ in subsection (1), where they are satisfied that the scheme is similar in nature and objective to a scheme referred to in paragraph (c) of that definition.]

(2) For the purposes of this section, the business of an employer shall be treated as being adversely affected by Covid-19 on the date on which the Revenue Commissioners agreed to temporarily suspend the collection of the liabilities of the employer in respect of contributions as a consequence of the effect on the employer’s business of Covid-19.

(3) This section shall apply to an employer—

(a) who, as a consequence of the effect on the employer’s business of Covid-19 is unable to pay all or part of the employer’s Covid-19 liabilities,

(b) who complies with the requirement to file returns under section 17A, and

(c) either—

(i) the employer’s tax affairs are administered by the Personal Division or Business Division of the Office of the Revenue Commissioners, or

(ii) the employer has formed the view that the employer is unable to pay all or part of the employer’s Covid-19 liabilities and has notified the Revenue Commissioners that the employer has formed such a view.

(4) For the purposes of subsection (3)(c)(i), an employer’s tax affairs shall be treated as being administered by the Personal Division or Business Division of the Office of the Revenue Commissioners where the most recent correspondence received by the employer from that Office indicates that to be the case.

F176[(5) An inspector of taxes, or such other officer as the Revenue Commissioners have nominated for the purposes of section 990 of the Act of 1997, may make such enquiries as he or she considers necessary to satisfy himself or herself as to whether an employer—

(a) is unable to pay all or part of the employer’s Covid-19 liabilities, or

(b) has a Covid-19 entitlement—

(i) which arises out of circumstances occurring in a period falling between 1 January 2022 and 30 April 2022, or

(ii) which arises out of circumstances occurring in a period falling prior to 1 January 2022, resulting in an amount becoming payable to the employer between 1 January 2022 and 30 April 2022,

as the case may be.]

(6) Where this section applies to an employer—

(a) subsections (1) and (2) of section 17B,

(b) section 991 of the Act of 1997, and

(c) Article 10 of the Social Welfare (Consolidated Contributions and Insurability) Regulations, 1996 (S.I. No. 312 of 1996),

shall not apply to the employer’s Covid-19 liabilities.

(7) F177[…]

F178[(8) Where—

(a) this section applies to an employer,

(b) the employer complies with the employer’s obligations under section 17A,

(c) the employer has—

(i) before 1 May 2024, engaged with the Collector-General regarding the employer’s Covid-19 liabilities with a view to entering into an agreement to pay those liabilities, and

(ii) entered into an agreement referred to in subparagraph (i), whether before or after 1 May 2024,

and

(d) the employer complies with the obligations of the employer under the agreement entered into as referred to in paragraph (c)(ii),

no interest shall be due and payable by the employer in respect of the employer’s Covid-19 liabilities during Period 1, Period 2 and Period 3.]

(9) F179[…]

F180[(10) Where an employer—

(a) at any time during the period beginning on the first day of Period 1 and ending on 30 April 2024 fails to comply with the employer’s obligations under section 17A,

(b) is not an employer to whom subsection (8)(c) applies, or

(c) on or after 1 May 2024—

(i) fails to comply with the employer’s obligations under section 17A, or

(ii) fails to comply with an obligation referred to in subsection (8)(d),

simple interest shall be paid by the employer to the Revenue Commissioners on any amount of the Covid-19 liabilities remaining unpaid on—

(I) in a case to which paragraph (a) or (c) applies, the date on which the event resulting in failure to comply with the obligation concerned occurred, and

(II) in a case to which paragraph (b) applies, 1 May 2024,

and such interest shall be calculated from—

(A) in a case to which paragraph (a) applies, the date on which the event resulting in failure to comply with the obligation concerned occurred,

(B) in a case to which paragraph (b) applies, the first day of Period 3, and

(C) in a case to which paragraph (c) applies, 1 May 2024,

until payment of the amount for any day or part of a day during which that amount remains unpaid, at a rate of 0.0274 per cent.]

(11) F181[…]

(12) Section 960E(2) of the Act of 1997 shall not apply in respect of Covid-19 liabilities where the employer concerned complies with the employer’s requirement to file returns under section 17A.

(13) Where the Collector-General has, under section 985G(7) of the Act of 1997, varied the due date for payment of any income tax due in respect of an income tax month such that an employer may pay such tax liabilities quarterly F182[or annually], liabilities in respect of contributions for any income tax months which are due from the employer at the same time as liabilities for income tax months within Period 1 shall be treated as Covid-19 liabilities.

(14) F183[…]

(15) F183[…]]