The Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (“the Act”) was signed by the President on 19 July 2021. The Act has given a legal footing to the Government’s announcement of 1 June 2021 regarding a set of measures to support businesses as they reopen and resume normal trading. Over the last 18 months, the Covid-19 pandemic has severely impacted all aspects of the Irish business ecosystem. We are currently on the path out of our third lockdown, with the Government looking to introduce more relaxed rules for some businesses. At the time of writing this article, non-essential retailers have been allowed to reopen, along with pubs and restaurants for outdoor dining only, with indoor dining available to those who are vaccinated against Covid-19 or hold an EU Digital Certificate.