I propose to take Questions Nos. 226 and 230 together.
The Deputies will be aware that under Section 851A of the Taxes Consolidation Act 1997, Revenue is precluded by reason of its taxpayer confidentiality obligations, from providing any details in relation to the company in question.
I have been advised by Revenue that questions relating to an individual’s entitlements and rights in an employment context, what wages an employer may be legally obliged to pay employees in respect of hours worked and an employer’s capacity to pay wages to employees in light of the impact of the Covid-19 pandemic on the employer’s business are all matters that are outside the remit of the Temporary Wage Subsidy Scheme.
Similarly, in relation to the Employment Wage Subsidy Scheme, the scheme does not affect any legal obligations that the employer may have to their employee as regards any terms, conditions or entitlements of their employment, including pay.