Executive summary
On 22 October 2020, the Irish Government published Finance Bill 2020 (as initiated). The Bill primarily seeks to implement the tax elements of the Budget 2021 measures announced on 13 October with the addition of some previously unannounced technical changes. Budget 2021 focused mainly on building healthcare capacity and employment/unemployment protection with some taxation measures.
The next stage of the process at which amendments may be tabled is the Committee Stage, whic…