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Updated to 17 June 2025 (Act No. 4 of 2025 and S.I. No. 253 of 2025)

All effects below are reflected in the most recent Revised Act.

Emergency Measures in the Public Interest (Covid-19) Act 2020
No. 2 of 2020

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-8 27 March 2020 Commenced on enactment
S. 9 29 March 2020 Emergency Measures in the Public Interest (Covid-19) Act 2020 (Part 3) (Commencement) Order 2020 (S.I. No. 100 of 2020), art. 2
Ss. 10-14 27 March 2020 Commenced on enactment
Ss. 15-24 30 March 2020 Commenced as per s. 1(2)(b)
Ss. 25-28 27 March 2020 Commenced on enactment
S. 29 13 March 2020 Commenced as per s. 1(2)(c)
Ss. 30-33 13 March 2020 Commenced as per s. 1(2)(d)

Amendments and other effects

How Affected Affecting Provision Affecting Provision
Commencement Date		 Commencement Source
S. 1(3) substituted Health and Criminal Justice (Covid-19) (Amendment) Act 2021 (12/2021), ss. 2, 5(2) 10 June 2021 Commenced as per s. 5(2)
S. 1(4), (5) inserted Health and Criminal Justice (Covid-19) (Amendment) Act 2021 (12/2021), ss. 2, 5(2) 10 June 2021 Commenced as per s. 5(2)
S. 5(6) substituted Residential Tenancies and Valuation Act 2020 (7/2020), S. 13(a) 1 August 2020 Commenced on enactment
S. 5(7) deleted Residential Tenancies and Valuation Act 2020 (7/2020), S. 13(b) 1 August 2020 Commenced on enactment
S. 28(1) amended Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 2(1)(a) 1 August 2020 Commenced on enactment
S. 28(1A) inserted Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 2(1)(b) 1 August 2020 Commenced on enactment
S. 28(4) amended Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 2(1)(c) 1 August 2020 Commenced on enactment
S. 28(6)(d) amended Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 2(1)(d) 1 August 2020 Commenced on enactment
S. 28(12)(b) deleted Finance Act 2020 (26/2020), ss. 63(1)(a), 63(4) 27 March 2020 Commenced as per s. 63(4)
S. 28(12A) inserted Finance Act 2020 (26/2020), ss. 63(1)(b), 63(4) 27 March 2020 Commenced as per s. 63(4)
S. 28(13) application restricted Taxes Consolidation Act 1997 (39/1997), s. 1080A(3)(v), as inserted by Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 6 1 August 2020 Commenced on enactment
S. 28(20) deleted Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 2(1)(e) 1 August 2020 Commenced on enactment
S. 28A inserted Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 2(2) 1 August 2020 Commenced on enactment
S. 28A(5)(a) amended Finance Act 2020 (26/2020), ss. 63(2)(a), 63(5) 20 October 2020 Commenced as per s. 63(5)
S. 28A(6) amended Finance Act 2021 (45/2021), s. 70(1)(a) 21 December 2021  Commenced on enactment
S. 28A(6)(b) amended Finance Act 2020 (26/2020), ss. 63(2)(b), 63(5) 20 October 2020 Commenced as per s. 63(5)
S. 28B inserted Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 2(2) 1 August 2020 Commenced on enactment
S. 28B(1) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(a), 2(2) 2 June 2022 Commenced on enactment
  Finance Act 2021 (45/2021), s. 70(1)(b)(i) 21 December 2021  Commenced on enactment
  Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(a), 2(2) 19 July 2021 Commenced on enactment
  Finance Act 2020 (26/2020), ss. 63(3)(a), 63(6) 1 September 2020 Commenced as per s. 63(6)
S. 28B(1A), (1B) inserted Finance Act 2020 (26/2020), ss. 63(3)(b), 63(6) 1 September 2020 Commenced as per s. 63(6)(b)
S. 28B(2) amended Finance Act 2020 (26/2020), ss. 63(3)(c)(i), 63(6) 1 January 2021 Commenced as per s. 63(6)(e)
S. 28B(2)(a)(i)(I) amended Finance Act 2020 (26/2020), ss. 63(3)(c)(ii), 63(6) 1 January 2021 Commenced as per s. 63(6)(e)
S. 28B(2A) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(b)(i), 2(2) 1 April 2021 Commenced as per s. 2(2)
S. 28B(2A) inserted Finance Act 2020 (26/2020), ss. 63(3)(d), 63(6) 1 January 2021 Commenced as per s. 63(6)(e)
S. 28B(2A)(a)(i)(I) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(b)(ii), 2(2) 1 April 2021 Commenced as per s. 2(2)
S. 28B(2B) inserted Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(c), 2(2) 1 April 2021 Commenced as per s. 2(2)
S. 28B(2B) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(b), 2(2) 2 June 2022 Commenced on enactment
S. 28B(2C) inserted Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(c), 2(2) 2 June 2022 Commenced on enactment
S. 28B(2D) inserted Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(c), 2(2) 2 June 2022 Commenced on enactment
S. 28B(3) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(d), 2(2) 2 June 2022 Commenced on enactment
  Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(d), 2(2) 1 April 2021 Commenced as per s. 2(2)
  Finance Act 2020 (26/2020), ss. 63(3)(e), 63(6) 1 January 2021 Commenced as per s. 63(6)(e)
S. 28B(3)(a) amended Finance Act 2021 (45/2021), s. 70(1)(b)(ii)(I) 21 December 2021  Commenced on enactment
S. 28B(3)(aa) inserted Finance Act 2021 (45/2021), s. 70(1)(b)(ii)(II) 21 December 2021  Commenced on enactment
S. 28B(5) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(e)(i), 2(2) 1 April 2021 Commenced as per s. 2(2)
  Finance Act 2020 (26/2020), ss. 63(3)(f)(i), 63(6) 1 January 2021 Commenced as per s. 63(6)(e)
S. 28B(5)(a) amended Finance Act 2021 (45/2021), s. 70(1)(b)(iii) 21 December 2021  Commenced on enactment
S. 28B(5)(b) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(e)(ii), 2(2) 1 April 2021 Commenced as per s. 2(2)
  Finance Act 2020 (26/2020), ss. 63(3)(f)(ii), 63(6) 1 January 2021 Commenced as per s. 63(6)(e)
S. 28B(5A) inserted Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 2(1)(e) 2 June 2022 Commenced on enactment
S. 28B(7) amended Finance Act 2020 (26/2020), ss. 63(3)(g)(i), 63(6) 19 December 2020 Commenced on enactment
S. 28B(7)(d) substituted Finance Act 2020 (26/2020), ss. 63(3)(g)(ii), 63(6) 1 November 2020 Commenced as per s. 63(6)(d)
S. 28B(8) substituted Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(f), 2(2) 1 January 2022 Commenced as per s. 2(2)
  Finance Act 2021 (45/2021), ss. 70(1)(b)(iv), 70(2) 1 October 2021  Commenced as per s. 70(2)
S. 28B(8) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(f), 2(2) 1 April 2021 Commenced as per s. 2(2)
  Finance Act 2020 (26/2020), ss. 63(3)(h)(i), 63(6) 20 October 2020 Commenced as per s. 63(6)(c)
S. 28B(8)(a), (b) substituted Finance Act 2020 (26/2020), ss. 63(3)(h)(ii), 63(6) 20 October 2020 Commenced as per s. 63(6)(c)
S. 28B(10) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(g)(i), 2(2) 1 January 2022 Commenced as per s. 2(2)
S. 28B(10)(b) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(g)(ii), 2(2) 1 January 2022 Commenced as per s. 2(2)
  Finance Act 2020 (26/2020), s. 74 and sch. paras. 5, 6(b) 1 July 2020 Commenced as per s. 74 and sch. para. 6(b)
S. 28B(12A) inserted Finance Act 2020 (26/2020), ss. 63(3)(i), 63(6) 19 December 2020 Commenced on enactment
S. 28B(14)(b) deleted Finance Act 2020 (26/2020), ss. 63(3)(j)(i), 63(6) 1 August 2020 Commenced as per s. 63(6)(a)
S. 28B(14A) inserted Finance Act 2020 (26/2020), ss. 63(3)(j)(ii), 63(6) 1 August 2020 Commenced as per s. 63(6)(a)
S. 28B(17) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(h), 2(2) 1 January 2022 Commenced as per 2(2)
  Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(g), 2(2) 1 April 2021 Commenced as per s. 2(2)
S. 28B(17)(a) amended Finance Act 2020 (26/2020), ss. 63(3)(k)(i), 63(6) 1 January 2021 Commenced as per s. 63(6)(e)
S. 28B(17)(b) amended Finance Act 2020 (26/2020), ss. 63(3)(k)(ii), 63(6) 1 January 2021 Commenced as per s. 63(6)(e)
S. 28B(20)(a) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(i), 2(2) 1 January 2022 Commenced as per s. 2(2)
  Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(h), 2(2) 1 April 2021 Commenced as per s. 2(2)
  Finance Act 2020 (26/2020), ss. 63(3)(l), 63(6) 1 January 2021 Commenced as per s. 63(6)(e)
S. 28B(21)(a) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(h)(i)(i)(I), (II), 2(2) 1 April 2021 Commenced as per s. 2(2)
S. 28B(21)(a) deleted Finance Act 2021 (45/2021), s. 70(1)(b)(v)(I) 21 December 2021  Commenced on enactment
S. 28B(21)(aa) inserted Finance Act 2020 (26/2020), ss. 63(3)(m)(i), 63(6) 20 October 2020 Commenced as per s. 63(6)(c)
S. 28B(21)(aa) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(j)(i), 2(2) 1 January 2022 Commenced as per s. 2(2)
S. 28B(21)(aa) substituted Finance Act 2021 (45/2021), s. 70(1)(b)(v)(II) 21 December 2021  Commenced on enactment
S. 28B(21)(b) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), ss. 2(1)(j)(ii), 2(2) 1 January 2022 Commenced as per s. 2(2)
  Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), ss. 2(1)(h)(i)(ii), 2(2) 1 April 2021 Commenced as per s. 2(2)
  Finance Act 2020 (26/2020), ss. 63(3)(m)(ii), 63(6) 1 January 2021 Commenced as per s. 63(6)(e)
S. 28B(21)(c) amended Finance Act 2020 (26/2020), ss. 63(3)(m)(iii), 63(6) 20 October 2020 Commenced as per s. 63(6)(c)
S. 28B(22) amended Finance Act 2021 (45/2021), s. 70(1)(b)(vi) 21 December 2021 Commenced on enactment 
  Finance Act 2020 (26/2020), ss. 63(3)(n), 63(6) 20 October 2020 Commenced as per s. 63(6)(c)
S. 28C inserted Finance Act 2020 (26/2020), ss. 64, 76(9) 19 December 2020 Commenced on enactment
S. 28C(1) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 10(a) 2 June 2022 Commenced on enactment
  Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), s. 8(a)(i)-(v) 19 July 2021 Commenced on enactment
S. 28C(1A) inserted Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 10(b) 2 June 2022 Commenced on enactment
S. 28C(1B) inserted Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 10(b) 2 June 2022 Commenced on enactment
S. 28C(4) substituted Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 10(c) 2 June 2022 Commenced on enactment
S. 28C(6) deleted Finance Act 2024 (43/2024), s. 107(a) 12 November 2024 Commenced on enactment
S. 28C(7) substituted Finance Act 2024 (43/2024), s. 107(b) 12 November 2024 Commenced on enactment
S. 28C(8) substituted Finance Act 2024 (43/2024), s. 107(c) 12 November 2024 Commenced on enactment
S. 28C(11) deleted Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), s. 8(b) 19 July 2021 Commenced on enactment
S. 28D inserted Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), s. 7 19 July 2021 Commenced on enactment
S. 28D(1) amended Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 11(a) 2 June 2022 Commenced on enactment
S. 28D(1A) inserted Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 11(b) 2 June 2022 Commenced on enactment
S. 28D(1B) inserted Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 11(b) 2 June 2022 Commenced on enactment
S. 28D(4) substituted Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022), s. 11(c) 2 June 2022 Commenced on enactment
S. 28D(6) deleted Finance Act 2024 (43/2024), s. 108(a) 12 November 2024 Commenced on enactment
S. 28D(7) substituted Finance Act 2024 (43/2024), s. 108(b) 12 November 2024 Commenced on enactment
S. 28D(8) substituted Finance Act 2024 (43/2024), s. 108(c) 12 November 2024 Commenced on enactment

SIs made under the Act

SectionSIs made under the Act
S. 4(1) Emergency Measures in the Public Interest (Covid-19) Act 2020 (Section 4) (No. 2) Order 2020 (S.I. No. 254 of 2020)
  Emergency Measures in the Public Interest (Covid-19) Act 2020 (Section 4) Order 2020 (S.I. No. 224 of 2020)
S. 28B(21)(aa) Emergency Measures in the Public Interest (Covid-19) Act 2020 (Covid-19: employment wage subsidy scheme) (Date Adjustment) (No. 2) Order 2021 (S.I. No. 221 of 2021)
  Emergency Measures in the Public Interest (Covid-19) Act 2020 (Covid-19: employment wage subsidy scheme) (Date Adjustment) Order 2021 (S.I. No. 50 of 2021)