Budget 2020

Tax measures relating to property as set out in the Budget of 13th October 2020

  • Farm Consolidation Relief has been extended for an additional two years to 31st December 2022
  • Consanguinity Relief where reduced rate of Stamp Duty of 1% applies to transfers of farmland between certain blood relatives have been extended by three years to 31st December 2023
  • The Help to Buy (HTB) Incentive has been extended to 31st December 2021
  • There have been no changes to Capital Acquisitions TAX (CAT)

Further information here


CHALLENGING TIMES – We are here to help.

At McMahon & Williams we, like everyone else, are getting used to living through this Pandemic.  Things are a little different in our office now, with the introduction of social distancing measures.   We are glad to say that we are continuing to meet our clients, but by appointment only.  With the new guidelines in relation to the wearing of masks, we are asking all of our clients and visitors to the office to please wear a mask, this is to protect you and our staff.    We are doing our utmost to ensure that our clients and staff feel safe and protected.

Since the pandemic started, we have noted an increase in clients wishing to make a Will or also, which can be more important, updating their Wills.  We have also noted an increase in clients making Enduring Powers of Attorney.   An Enduring Power of Attorney allows a person to make arrangements for how their affairs will be managed should they become mentally incapacitated, as a result of illness or an accident.    The person making the Enduring Power of Attorney (EPA) can nominate either one or two people, whom they trust, to make decisions on their behalf in relation to their day to day living and assets.      Having an EPA completed gives a person peace of mind that should they not be in a position to deal with their affairs in the future they know that they have trusted individuals who will do so on their behalf.

Further information in relation to Enduring Powers of Attorney can be found here Enduring Powers of Attorney or if you have any queries or for the making of a Will please do not hesitate to contact us on 065 9051009 or info@mcmahonwilliams.ie.

Inheritance Tax

A practical question following the recent rise in Capital Acquisitions Tax (inheritance tax) thresholds.


If you have any questions or would like to discuss you can contact us by telephoning 0659051009 or by emailing info@mcmahonwilliams.ie.


Employment issues during Covid-19

These unprecedented times have led to significant changes in working conditions, with many businesses having no option other than to consider lay-off and short-time.


Lay-off involves the temporary cessation of employment. Employers should be aware that there is no automatic right to lay-off staff without pay, unless it is specifically set out in the Contract of Employment or Staff Handbook, or unless it can be established that it is custom and practice within the organisation. In practice, employees are inclined to accept lay-off without pay in the hope of avoiding a redundancy situation. Best practice suggests that lay-off notice is served in writing via Form RP9 available from the Workplace Relations Commission, and the employee should be given as much as notice as possible.


Short-time involves a shortage of work whereby the employee’s weekly pay is less than half of their normal weekly pay, or the employee is working less than half the normal contracted weekly hours. Again, this is a situation which is reasonably believed by the employer to be temporary. As with lay-off, it is important that the Contract of Employment specifies that employees are paid for hours actually worked while on short-time, unless a customary practice has been established in the industry or organisation. In a situation where an employee is faced with a choice between reduced pay for short-time, and a redundancy situation, it is likely that they will agree to the short-time option.

During lay-off or short-time the employee is still employed, and the Contract of Employment remains in force. The employee is entitled to the benefit of any public holidays occurring during the first 13 weeks of lay-off, and while they do not accrue annual leave during lay-off, they are entitled to take annual leave accrued before being laid off.

Changes to redundancy rules during Covid-19

Under normal circumstances, if an employee is laid off or put on short-time hours, they can claim redundancy from their employer after 4 or more consecutive weeks, (or 6 weeks in the preceding 13 weeks). The emergency measures in the Public Interest (Covid 19) Bill provides that an employee is not able to claim redundancy during the emergency period, if they were laid off or put on short-time work as a result of the Covid 19  pandemic. The emergency period set out in legislation is 13th March 2020 to 31st May 2020, which may be extended.

Social Welfare Entitlements on lay-off and short-time

Employees who are laid-off temporarily as a result of the Covid 19 crisis can apply for Jobseekers Payment at www.mywelfare.ie. Employees who are put on short-time working hours by their employer due to a reduction in business activity related to Covid 19 may apply for a short-time work support payment which application may be made in person at an Intreo Centre. If your employer is able to continue to pay the employee under the temporary Covid 19 Wage Subsidy Scheme, the employee does not need to apply for a Social Welfare payment. If the employer cannot pay for this period, the special Covid 19 Pandemic Unemployment Payment is available at a flat rate payment of €350.00. This payment is for employees and self-employed people living in Ireland who have lost all their employment due to the Covid 19 public health emergency.


If you have any questions or would like to discuss you can contact us by telephoning 0659051009 or by emailing ccomerford@mcmahonwilliams.ie.

Residential Development Refund Stamp Duty Scheme

If you built your house on a single site within the past 4 years, you may be entitled to a refund of part of the stamp duty that you paid in respect of the value of the site.

Section 83D of the Stamp Duties Consolidation Act, 1999 provides for this refund.   For the relief to apply the site transferred to you or purchased must be less than or equal to one acre.

The maximum amount that you can claim is 11/15ths if you paid stamp duty at the rate of 7.5% and 2/3rds if you paid stamp duty at the rate of 6%.

There are of course some conditions that you will have to satisfy and these are as follows;

  • The Deed, transferring the site to you must have been stamped at the time that the site was transferred to or purchased by you.
  • You must have commenced building on the site within 30 months of the date of the transfer to you.
  • You must complete a declaration confirming the following;

    1. The transfer deed has been stamped.
    2. The area of the site.
    3. The date on which the works were commenced.

The Declaration together with a copy of the Transfer Deed and a copy of the email from the Local Authority acknowledging that the Commencement Notice is valid must be submitted to the Revenue by uploading same to the Revenue website.

The refund must be claimed within 4 years of when the Local Authority acknowledges receipt of the Commencement Notice and the building works must be completed within 2 years of the local Authority acknowledging the commencement notice as valid.

Further information is available on the revenue website:



Sinéad Kenny
Partner, McMahon & Williams Solicitors

065 -9051009


Making a Will during Covid 19

Like many firms, McMahon & Williams Solicitors have received a number of enquiries regarding making a Will during the Covid-19 situation. We are working and are available to assist clients who wish to make a Will or update their existing Will in line with the guidelines issued by the Law Society. Click on the link to read about Covid-19 changes and how to go about making your Will.


You can contact us by telephoning 0659051009 or by emailing info@mcmahonwilliams.ie. Alternatively, please visit our website http://www.mcmws.ie/ for individual Solicitor contact details.

Electoral Register

The electoral register is not updated until 15th February.  Therefore anyone who registered to vote in the last year, or changed the address to which their polling card is sent, will not appear on the electoral register in the event of there being an election prior to 15th February.  Members of the public should check with their local authority to ensure that they are put on the supplementary register, and would need to do this at least 15 days before the date of the election.

More information can be found here:  https://www.thejournal.ie/general-election-2020-draft-register-problem-4964913-Jan2020/?utm_source=shortlink&utm_campaign=email_share