The Temporary Wage Subsidy Scheme is only available to employers registered in Ireland whose business activities are adversely impacted by the COVID-19 pandemic and applies as regards employees who were on the employer’s Irish payroll at 29 February 2020. In relation to eligible companies who are registered as employers here, the scheme applies to companies resident for tax purposes in the State and also to non-resident companies that carry on a trade in the State through an Irish branch. I understand you are referring to the latter category, being companies that are not tax resident in the State but which are operating here through an Irish branch.
A non-resident company that carries on a trade in the State through an Irish branch is chargeable to, and cannot avoid, Irish corporation tax on trading profits and other income relating to the Irish branch. I am advised by the Revenue Commissioners that they are unable to provide aggregate information in relation to wage subsidy payments made to this category of employer – to companies that are not tax resident in the State but are trading here through an Irish branch. However, in due course, and in accordance with section 28 of the Emergency Measures in the Public Interest (Covid-19) Act 2020, the names and addresses of all employers to whom a temporary wage subsidy has been paid by Revenue will be published on the Revenue website.
