Brian Keegan: How to put the lights back on

There are important tax implications for employers as they prepare for the winding-down of the pandemic supports

‘The caveats associated with the withdrawal of government pandemic supports should not diminish the air of excitement about the prospect of the return to normal business.’ Picture: Getty Images

Almost every sector of the economy has benefited from a tax system which, more than a year ago, was thrown into reverse to distribute financial support during the pandemic closures.

While there is much talk about the “new normal”, elements of the old normal are going to return. The Revenue Commissioners will soon cease adhering to the belief that it is better to give than to receive.

There are of course many issues that businesses ...