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Budget 2022 was delivered by Minister for Finance, Paschal Donohoe and Minister for Public Expenditure, Michael McGrath today. Below we highlight the main changes that could affect you.

COVID-19 Support Measures

  • The EWSS will remain in place until 30th April 2022 in a graduated form. The scheme will close to new entrants on the 31st December 2021. Those in the scheme at the end of December may continue to avail of the supports until the end of April. A two-rate structure of €151.50 and €203 per week will apply for the months December, January and February. For the final two months of the scheme a flat rate of €100 will apply however the reduced Employer’s PRSI rate will not apply in these two months.
  • The 9% VAT rate for the hospitality and tourism sector will remain in place to the end of August 2022.
  • The waiver from Commercial Rates for those in the Arts, Hospitality and Tourism sectors will apply for Q4 2021.
  • The tax debt warehousing scheme will be expanded to allow self-assessed income taxpayers with employment income who have a material interest in their employer company to warehouse income tax liabilities relating to their Schedule E income from that employer company.

Climate and Environmental Measures

  • A Carbon tax yearly increase of €7.50 until 2030, equivalent to about 2c per litre for Petrol and 2.5c per litre for Diesel.
  • From the 1st January 2022 a revised 20 band VRT table will come into effect. 1% increase for vehicles between bands 9-12, 2% increase for bands 13-15 and 4% increase for bands 16-20.
  • The €5,000 VRT relief for battery electric vehicles to continue until the end of 2023.
  • Accelerated Capital Allowances scheme for Energy Efficient Equipment extended for gas vehicles and refuelling equipment for 3 years.
  • Accelerated Capital Allowances scheme for Energy Efficient Equipment will not be available where the equipment is directly operated by fossil fuels.
  • An exemption from Tax on the sale of surplus electricity to the National Grid, limit of €200, by households.
  • Commencing in 2023 the BIK exemption for batter electric vehicles will be extended out to 2025 with a tapering effect on the vehicle value. The original market value of the vehicle will be reduced by €35,000 for 2023; €20,000 for 2024; and €10,000 for 2025.

Housing Measures

  • Introduction of a new Zoned Land Tax based on the market value of the land and outset rate of 3% to encourage house building. However, there is a two-year lead-in time for land zoned before January 2022 and a three-year lead-in time for land zoned after January 2022. It will replace the current 7% vacant site levy but unlike the levy there will be no minimum site size.
  • The relief for landlords for pre-letting expenditure will continue for a further 3 years.
  • Help to Buy Scheme will be continued in 2022 in its current form.

Business Measures

  • For the vast majority of companies, the 12.5% trading rate will remain. The increased 15% will apply only to those large multinational companies with turnover greater than €750m.
  • A refundable Digital Gaming Tax Credit for expenditure incurred on the design, production and testing of a game. The relief will be available at a rate of 32% on eligible expenditure of up to a maximum limit of €25m per project.
  • Extension of 3 years to the Employment Investment Incentive Scheme (EIIS) – wider range of investment funds and the 30% expenditure rule will be removed, to make it more attractive and accessible for investors and start-up businesses.
  • The relief from Corporation Tax for start-up companies will be amended such that the relief will be available for up to five years rather than three.
  • Threshold for the higher rate of Employers’ PRSI will increase from €398 to €410.

Personal Tax

  • Income tax standard band increase by €1,500 to €36,800 (single) and €73,600 (married).
  • Increase Personal, Employee and Earned Income Tax Credit by €50 to €1,700.
  • The Dependent Relative Credit will increase from €70 to €245.
  • Tax relief for remote working from home of 30% of vouched expenses for heat, electricity and broadband.
  • Small change to the second rate-band of Universal Social Charge which will increase from €20,687 to €21,295.
  • Amendments are proposed to be announced in the Finance Bill to s.127B TCA’97 which covers the taxation of international air crews to exclude non-resident air crew.

 Anti-Avoidance

  • Introduction of new Interest Limitation Rule will see a limit on deductible interest expenses of 30% of EBITDA for companies within scope of the Anti-Tax Avoidance measures. Disallowed interest may be carried forward and may be deducted in future years if the company has sufficient interest capacity.
  • Finance Bill 2021 will introduce a new anti-reverse-hybrid rules which will bring certain tax transparent entities within scope of Irish tax where the entity is 50% or more owned/controlled by entities resident in a jurisdiction that regard it as tax opaque and, as a result of this hybridity, double non-taxation occurs.

VAT

  • 9% rate to cease at the end of August 2022.
  • Farmers’ Flat Rate Addition is reduced from 5.6% to 5.5%.

 Agri Measures

  • Stock relief to end of 2024.
  • Young Trained Farmer Stamp Duty relief continue to end of 2022 at 1%.

 Other Matters

  • No changes to Capital Gains Tax or Capital Acquisitions Tax.
  • The State Pension (Contributory) will increase from €248.30 to €253.30 per week from 2022.
  • Public Consultation to be launched in coming weeks to inform Commission on Taxation and Welfare.
  • The Finance Bill is due to be published on the 21st October.

For more information, please contact Eddie Murphy, Partner and Head of Tax Services.

Update 22 December 2020

Businesses on the Employment Wage Subsidy Scheme (EWSS) will have to provide Revenue with a six-month sales projection within 10 days or will lose their eligibility for the scheme.

Employers claiming a subsidy under the scheme must now show a 30% reduction in turnover will occur for the period January 1 to June 30 2021. Companies must make the calculation by December 31 and compare it to the corresponding period in 2019, to ensure their business will still qualify for the scheme.

Furthermore, businesses will now have to review their eligibility monthly, based on their actual incremental revenue figures.

Employers who no longer qualify based on amended projections will have to deregister from the scheme. Incorrect submissions will be clawed back by Revenue or offset against future payments under the scheme.


On July 23, the Government announced the Employment Wage Subsidy Scheme (EWSS). This scheme provides a flat-rate subsidy to qualifying employers based on the numbers of paid and eligible employees on the employer’s payroll.

EWSS will replace the Temporary Wage Subsidy Scheme (TWSS) from 1 September 2020 and is expected to continue until 21 March 2021.

Qualifying Criteria for Employers

In order to be eligible for the EWSS, employers must demonstrate that:

  • their business will experience a 30% reduction in turnover or customer orders between 1 July and 31 December 2020;
  • the disruption is caused by COVID-19; and
  • must maintain tax clearance for the duration of the scheme.

The reduction in turnover or customer orders is relative to:

  • the same period in 2019 where the business was in existence prior to 1 July 2019;
  • the date of commencement of a business to 31 December 2019; or
  • where a business commenced after 1 November 2019, the projected turnover or customer orders had COVID-19 disruption not arisen.

Employers are required to conduct a monthly review to ensure they continue to meet the eligibility criteria under the EWSS. The EWSS will be administered by Revenue on a ‘self-assessment’ basis. The normal requirement to operate PAYE on all payments will be re-established under the EWSS however, a 0.5% rate of employers PRSI will continue to apply for employments that are eligible for the subsidy.

From 31 July:

  • TWSS employers can claim for non-TWSS employees (new hires) under the new EWSS.
  • Non-TWSS employers, who have not previously availed of TWSS, will only be eligible to apply for the EWSS.

Rates

As of 20 October 2020, the EWSS is being amended to align with the amendment to PUP, with the rate bands as follows:

Employee gross weekly wages Subsidy payable
Less than €151.50 Nil
From €151.50 to €202.99 €203
From €203 to €299.99 €250
From €300 to €399.99 €300
From €400 to €1,462 €350
Over €1,462 Nil

This revised scheme will run to end January 2021 when it will revert back to the below rates:

Employee gross weekly wages Subsidy payable
Less than €151.50 Nil
From €151.50 to €202.99 €151.50
More than €203 and less than €1,462 €203
More than €1,462 Nil

If you have any queries or need assistance registering for the scheme, please contact our COVID-19 Client Response Team at crteam@crowleysdfk.ie or on +353 1 679 0800/+353 21 427 2900.

Edward Murphy, Partner and Head of Tax Services, gives his analysis of Budget 2021.

When Minister Donohue delivered his Budget 12 months ago, he told us that we had to be safe and cautious due the possibility of a no-deal Brexit. One year on, Brexit uncertainty is ever more present, but we now also have the monumental pressure of a pandemic. Budget 2021 is a €17.75bn package, the largest in the history of the State. Minister Donohue has attempted to strike a balance between the country’s longer-term financial position and supporting those out of work and those businesses who are struggling to stay alive.

We will dip into our emergency rainy day fund this year for €1.5bn as the Government expects to have to borrow almost €20bn in 2021 to deal with the shortfall in tax receipts and the required significant spending on various Covid-19/Brexit supports and on our health system and infrastructure costs. EU financial supports expected in 2021 on both the Covid-19 and Brexit fronts will be welcomed.

The Minister took the opportunity to again re-affirm Ireland’s commitment to its 12.5% Corporate Tax rate and to acknowledge Corporate Ireland’s significant contribution to the Country’s national tax purse.

The large spending amounts announced on housing, infrastructure, defence, health and education would in any other Budget be seen as stand-out, but in Budget 2021 they are in the shadow of the even larger Covid-19 crisis supports that the government is committing to support businesses.  Targeted sector supports to tourism, hospitality, arts/entertainment and other businesses affected by Covid-19 are aimed at preserving existing jobs or keeping some of the businesses in these sectors on life-support. Employment is the key to survival and recovery. Indeed the ‘green’ initiatives of increasing Carbon Tax to help to fund making homes more energy efficient, appear incidental.

The sheer scale of the challenges facing Ireland may have in one sense helped the Government Partners to agree to Budget 2021’s size and approach.  However, this ‘’borrow now, pay later’’ Budget has moved the relatively recent promise of tax decreases to more now the question of who will pay for this in the longer term?

To see how the budget affects you, you can read our Budget 2021 Highlights.

For more information, please contact Eddie Murphy, Partner and Head of Tax Services.

Budget 2021 was delivered by Finance Minister Paschal Donohoe today. Below we highlight the main changes that could affect you.

Personal Tax

  • Small change to the second rate-band of Universal Social Charge which will increase from €20,484 to €20,687.
  • Income tax bands and rates remain unchanged.
  • The Dependent Relative Credit will increase from €70 to €245.
  • The Earned Income Credit will increase from €1,500 to €1,650.
  • Help to Buy Scheme July Stimulus measures to be extended to the end of 2021.

VAT

  • Re-introduction of the 9% VAT rate for the hospitality and tourism sector from 1st November 2020 and will remain in place for all of 2021.

Corporation Tax

  • Confirmation of the 12.5% rate of tax, but challenges lie ahead in the area of tax digitalisation.
  • All Intangible assets acquired from 14th October 2020 will be within the scope of balancing charge rules.
  • As part of the EU ATAD, 2021 will see the introduction of interest limitation and anti-reverse-hybrid rules.
  • Technical adjustment to Exit Tax rules in respect of the operation of interest on instalment payments.
  • Knowledge Development Box relief extended until end of 2022.
  • Digital Gaming Tax Credit to encourage growth in this sector is likely to be introduced in 2022.
  • Section 481 Film relief amended to provide for an additional year at its peak rate of 5% until 31 December 2023.

Climate Change Measures

  • A Carbon tax increase of €7.50 per tonne will be applied to auto fuels from midnight tonight and all other fuels from 1st May 2021. This will bring Carbon tax to €33.50 per tonne/CO2 with the goal to achieve €100 per tonne by 2030.
  • VRT – transition from CO2 based system to new Worldwide Harmonised Light Vehicle Test Procedure (WLTP) emissions test system from 1st January 2021. Used imports will have CO2 values adjusted to WLTP equivalent.
  • Motor Tax – rates will remain unchanged for all cars in the engine size regime and all but the most pollutant cars in the post 2008 regime. Third table based on WLTP system from 1st January 2021.
  • VRT Relief for Plug-in Hybrid Electric Vehicles and hybrids will expire.
  • NOx surcharge bands to be adjusted so higher NOx emitting vehicles pay more.
  • Accelerated Capital Allowances scheme for Energy Efficient Equipment extended for further 3 years. Categories of equipment to be updated.

Agri Measures

  • Consanguinity relief of 1% Stamp Duty rate on the transfer of Agricultural Land between family members is extended until 31 December 2023.
  • The 1% Stamp Duty rate on farm consolidations is extended until end of 2022.
  • Farmers’ flat VAT rate increase from 5.4% to 5.6% from 1 January 2021.

Capital Gains Tax and Capital Acquisitions Tax

  • Capital Acquisitions Tax and Capital Gains Tax remain at 33%.
  • No change in Capital Acquisitions Tax thresholds.
  • CGT – Entrepreneur Relief ownership test slightly changed so that the shares must be held for a continuous period of any three years prior to disposal. Previously it was 3-year continuous period in the 5 years immediately prior to disposal.

COVID-19 Support Measures

  • Covid Restrictions Support Scheme (CWSS)  for businesses significantly impacted (at least 20% reduction on corresponding period in 2019) or temporarily closed and where Level 3 or above restrictions prohibit or restrict access by customers. Cash payment from Revenue Commissioners as an advance credit for trading expenses for the period of restrictions. Payments will be calculated based on 10% of the first €1m of turnover and 5% thereafter, based on the average ex VAT Turnover for 2019. The maximum weekly payment will be €5,000. Scheme will run until 31 March 2021.
  • Self Employed may avail of the Debt Warehousing provisions to defer payment of their 2019 Income Tax balance and preliminary tax for 2020. Payments are deferred for a year without interest applying and at a rate of 3% interest thereafter and will attract no surcharge.
  • EWSS, or similar type scheme, likely to continue beyond March 2021.
  • Commercial rates waived.
  • New European investment fund to be established to invest in domestic, high innovation enterprises.

Other Measures

  • In addition to the change in USC rate band, the weekly threshold for the higher rate of employers’ PRSI is to increase from €394 to €398.
  • Excise duty on Tobacco products to increase by 50 cents.

For more information, please contact Eddie Murphy, Partner and Head of Tax Services. You can view Eddie’s Analysis of Budget 2021 here.

The Stay and Spend Scheme begins today, 1 October 2020 and runs until 30 April 2021. This new tax credit can be used against Income Tax or USC liabilities for the years 2020 and 2021.

To qualify for the Stay and Spend credit a minimum spend of €25 is required per transaction. Qualifying expenditure includes holiday accommodation and “eat in” food and non-alcoholic drink from a “registered service provider” only. A list of all registered service providers can be found on Stay and Spend Scheme.

The Stay and Spend Tax Credit is equal to up to 20% of qualifying expenditure incurred. A €625 expenditure limit has been introduced for individuals and €1,250 for jointly assessed spouses and civil partners. The maximum tax credit that can be claimed under this scheme in respect of the 2020 and 2021 year of assessment is either €125 per person or €250 per couple for jointly assessed spouses and civil partners.

To claim the Stay and Spend Tax Credit, you must submit an income tax return and submit a copy of your receipt to Revenue. Tax returns can be submitted via MyAccount for PAYE workers or via ROS for the self-employed. The easiest way to submit a copy of your receipt to Revenue is to use the new Revenue Receipts Tracker App, which is available to download for free from the Apple App Store and the Google Play Store.

The introduction of this scheme should provide a welcome boost to the tourism and hospitality sector.

Please contact us if you have any queries on how to avail of this tax credit.

As part of the July 2020 Jobs Stimulus Package, the Government announced a reduced interest rate of 3% per annum to apply to non Covid-19 related tax debts. This reduced rate is available to all taxpayers that have declared but unpaid tax liabilities for any period.  The reduced 3% rate is also available to any undeclared liabilities that predate Covid-19 provided the liabilities are declared and a Phased Payment Arrangement agreed with Revenue by 31 October 2020.

This scheme is available across all tax types including VAT, income tax, corporation tax, CGT, RCT and PAYE (Employer) taxes and was introduced to provide vital liquidity support to struggling businesses and sole traders that have historic unpaid tax debts. By applying the lower interest rate of 3% per annum, the cost of paying unpaid tax debts is significantly reduced.

In addition, any individual or business with non Covid-19 unpaid tax liabilities will not qualify for a tax clearance certificate unless there is a Phased Payment Arrangement in place. Businesses cannot avail of the Employment Wage Subsidy Scheme, the Stay and Spend Scheme, accelerated loss relief and other measures without a tax clearance certificate.

Any existing Phased Payment Arrangements with Revenue will be reviewed automatically, and the reduced rate will be available for any tax debts that remain outstanding from 1 August 2020.

To avail of this reduced rate of interest, taxpayers must agree a phased payment Arrangement with Revenue before 31 October 2020. The first step is to apply online via ROS for a Phased Payment Arrangement (PPA).

Please contact us if you have any queries on how to avail of this reduced rate of interest.

One of the key measures from the Government’s July Stimulus Package is the temporary reduction in the standard rate of Irish VAT for a six-month period. Between 1 September 2020 and 28 February 2021, the standard rate of VAT will change from 23% to 21%.

The standard rate of VAT applies to a wide range of goods and services e.g. the sale of motor vehicles, adult clothing, alcohol, electrical goods, most household goods, non-basic foods stuffs, many e-services, professional services and telecommunications.

The VAT rate change will not impact the VAT treatment of supplies which qualify for the reduced rate of VAT which remains at 13.5%. This includes tourism-related activities including restaurants, hotels, cinemas, and hairdressing as well as cleaning and maintenance services.

Businesses will need to consider the impact on their business and updates to their systems to account for the new rate of VAT.

Systems: Systems will have to be updated and tested for the new VAT rate change. Depending on the particular systems, this may either be a simple task or may involve some work.

Many businesses may already have had a 21% VAT code on their systems from prior years – however, they will need to check whether this code continues to function correctly and can the changes be easily reversed when the rate reverts back again?

Pricing: Businesses need to consider whether they should amend the pricing of goods and services as a result of the temporary VAT rate change.

This is particularly relevant for businesses who set their prices on a VAT-inclusive basis such as retailers or suppliers to businesses with limited VAT recovery.

They should also consider how this will impact budgets heading into the last quarter of 2020.

Contracts: Businesses should review existing contracts and consider whether the price is VAT-exclusive or VAT-inclusive. Do you need to engage with any of your suppliers or customers in respect of the VAT rate change?
Invoices: On or after 1 September 2020, VAT invoices issued by a VAT registered person who is not on the cash receipts basis to a VAT registered person, a public body or, a business carrying on a VAT exempt activity should show VAT at the new 21% rate. This is so even if the goods or services were supplied before this date.

A VAT registered person on the cash receipts basis should who is required to issue a VAT invoice to another VAT registered person, should show the VAT rate which applies on the date of the supply, not on the date of receipt of payment.

If the date of supply is prior to 1 September 2020, then the VAT rate is 23%.

Reverse Charge VAT: For businesses with partial VAT recovery entitlement, VAT at 23% must be accounted for on the reverse charge basis on taxable foreign purchase invoices dated on or before 31 August, even if those invoices are not received until September 2020.
Credit or Debit Notes: Any credit notes or debit notes issued on or after 1 September 2020 in respect of supplies of goods or services made to a VAT-registered person, a public body or a business carrying on a VAT exempt activity prior to this date must show the VAT rate in force at the time the original invoice was issued, i.e., 23%.
Advance Payments: If the goods or services are supplied on or after 1 September 2020 businesses who account for VAT on an invoice basis: the appropriate VAT rate is the rate in force at the time the invoice relating to the advance payment is issued, or ought to have been issued, whichever is the earlier.

Businesses who account for VAT on a cash receipts basis: the appropriate VAT rate is the rate in force at the time of the advance payment.

An advance payment received from an unregistered person is subject to VAT by reference to the rate in force at the time of the advance payment.

Crowleys DFK are here to help you in these unprecedented times. We are at the other end of telephone (+353 1 679 0800/+353 21 427 2900) or on our dedicated COVID-19 Client Response Team email: crteam@crowleysdfk.ie when you need us.

Applications are now open for the Restart Grant Plus Scheme, which gives grants of between €4,000 and €25,000 to businesses to help them to re-open.

The Restart Grant Plus Scheme was part of the Government’s July Stimulus package, a €7.4bn package of measures and it replaces and supersedes the existing restart grant schemes.

The scheme is open to those with less than 250 employees that have reopened or planned to reopen and have seen a 25% reduction in turnover between 1 April and 30 June 2020.

Key changes to the Restart Grant Plus Scheme:

  • €300m additional funding in addition to €250m previously committed
  • Grant amount has increased substantially. Minimum grant is now €4,000 and maximum is €25,000. Previous grant amounts were €2,000 and €10,000 respectively
  • Medium sized companies now eligible Companies with up to 250 employees can now apply (previously the grant was for companies with less than 50 employees)
  • Increased eligibility Non-rateable B&Bs, sports clubs with commercial activities and trading charity shops are now eligible

Businesses that received a grant under the first scheme can re-apply to local authorities to receive additional funding. For first-time applicants under Restart Plus, the minimum grant is €4,000 and the maximum is €25,000.

Interested businesses can apply through their local authority.

To qualify for a grant, the important criteria are:

  • A business must be commercial and in the local authority rates system (apart from non-rateable B&Bs who can apply to Fáilte Ireland’s Covid-19 Adaptation Fund);
  • It must have suffered a 25% loss of expected turnover between 1 April and 30 June 2020;
  • It must have less than 250 employees and turnover less than €25m;
  • It must declare its intention to re-employ staff in receipt of the Temporary Wage Subsidy Scheme

If you need further details about the Restart Grant or our help with the application process please contact our COVID-19 Client Response Team at crteam@crowleysdfk.ie or on +353 1 679 0800/+353 21 427 2900

On 23 July, the Government announced a €7.4bn Jobs Stimulus Package which aims to help businesses get back on their feet, get people back to work and build economic confidence.

Outlined below are some of the measures covered by the stimulus.

Business Supports

  • The Restart Grant for Enterprises is being extended to a broader base of SMEs and expanded by €300 million. The maximum payment level is being increased to €25,000. Further top ups may be available to firms who have already received payments under the existing restart grant.
  • Under the €2 billion COVID-19 Credit Guarantee Scheme, the Government will provide an 80% guarantee for a wide range of credit products from €10,000 to €1 million up to a maximum term of 6 years.
  • All businesses (with limited exceptions) will be granted a waiver of commercial rates for the six months to end-September 2020, at a total cost of €600 million. This has been extended to the end of 2020, as announced in the Budget.
  • The Future Growth Loan Scheme is being expanded from €200 million to €500 million. This will enable businesses with up to 499 employees to invest for the longer-term at competitive rates.
  • A €55 million Package of Liquidity and Enterprise Investment measures will be put in place to support small and micro companies through additional resources for MicroFinance Ireland and the Local Enterprise Offices. This includes measures to reduce interest rates on lending for micro and small businesses, including grants equivalent to 0% interest on the first year of SBCI and MFI loans.
  • There will be a further funding call of the Online Retail Scheme of €5.5 million through Enterprise Ireland. This will support businesses with more than 10 employees in developing their online presence. The Scheme opens for applications on Monday, 31 August 2020 and closes at 3pm on Monday, 28 September 2020.
  • There will be an expansion of the Online Trading Voucher Scheme from the Local Enterprise Offices of €20 million, which will support small businesses with less than 10 employees in developing their online presence.
  • A €26 million Covid-19 Adaptation Fund to help tourism and hospitality businesses offset some of the costs incurred in adapting their premises or operations for re-opening. The Fund is being administered by Fáilte Ireland and eligible businesses can apply for these grants from now until 31 October 2020.

Employer and Employee Supports

  • A new Employment Wage Support Scheme will succeed the Temporary Wage Subsidy Scheme at the end of August and will run until April 2021. Employers whose turnover has fallen 30% from 2019 figures will receive a flat-rate subsidy of up to €203 per week per employee, including for seasonal staff and new employees.
  • A new income tax relief for self-employed individuals will be made available to those who were profitable in 2019 but, as a result of the COVID-19 pandemic, incur losses in 2020.
  • A 6-month reduction in the standard rate of VAT from 23% to 21%, effective from the beginning of September, at a cost of €440 million.
  • The government will pass legislation to confirm the previously announced Warehousing of Tax Liabilities. This will allow for businesses affected by COVID-19 to delay payment of their PAYE and VAT debts in part of in full for a set period with no interest or penalties.
  • A Reduced Interest Rate of 3% will be applied to agreed repayments of all tax debt (where agreement has been reached prior to 31 October 2020), in order to provide support to taxpayers experiencing difficulty with tax liabilities.
  • The Apprenticeship Incentivisation Scheme will provide a €2,000 payment to support employers to take on new apprenticeships in 2020.

Crowleys DFK are here to help you in these truly unprecedented times. We are at the other end of telephone (+353 1 679 0800/+353 21 427 2900) or on our dedicated email (crteam@crowleysdfk.ie) when you need us.

On 12 March 2020, Crowleys DFK successfully initiated the firm’s Business Continuity Protocols. Within 24 hours our employees were using the latest technology and work practices, to work efficiently and effectively from home locations.

As of 13 July 2020, we have re-opened our offices. While remote working will continue for many of our employees and we will be restricting visitors to our offices, our return-to-work taskforce and COVID-19 Employee Representatives have our COVID-19 systems and controls in place to ensure the safety of employees and visitors.

This includes the installation of sanitisation stations, screens at the reception areas and in meeting rooms, staggered seating arrangements/desk screens and signage to keep everyone at a safe distance.

This is an unprecedented and evolving situation and we are closely monitoring events as they unfold. We will keep you informed of any future changes should they arise.

While the health and safety of our staff members remain our top priority, please rest assured that we are committed to continuing to provide the same high level of service at this time.

James O’Connor
Managing Partner