Marie Sherlock (Labour) | Oireachtas source

I move recommendation No. 1:

In page 1. In page 9, to delete lines 9 to 24 and substitute the following:

“ “(iib) Covid-19 pandemic unemployment payment (within the meaning of the Act of 2005),”,

and

(b) by inserting the following after subsection (6B):

“(6C) The payments, commonly known as the pandemic unemployment payments, made under section 202 of the Act of 2005 on and after 13 March 2020 to the relevant date (within the meaning of section 7 of that Act), shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.”.

(2) Paragraph (b) of subsection (1) shall be deemed to have come into operation on and from 13 March 2020.

(3) Paragraph (a)(i) of subsection (1) shall be deemed to have come into operation on and from 5 August 2020.”.