INTRODUCTION

Following the conclusion of negotiations on a Withdrawal Agreement, including a Protocol on Ireland/Northern Ireland, on 17 October 2019, the UK left the EU on 31 January 2020. The Withdrawal Agreement provides for a transition period up to 31 December 2020 during which EU rules and regulations continue to apply to the UK. During this transition, the UK also continues to apply the rules of the EU’s Single Market and Customs Union.

Negotiations on an EU-UK Future Partnership Agreement are ongoing. Regardless of the outcome of these negotiations, the Withdrawal Agreement and the Protocol on Ireland and Northern Ireland will remain in place.

The UK’s decision to leave the EU will bring significant changes to the EU-UK relationship, irrespective of the outcome of the current negotiations. As Ireland will be one of the Member States most affected, substantial work has been undertaken to prepare for these changes. In 2019 much of this work focussed on a possible no deal scenario in which the EU and UK failed to conclude a Withdrawal Agreement. This included the enactment of the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (Brexit Omnibus Act) on 17 March 2019. This Act consists of fifteen Parts under the remits of 9 Ministers. While Parts 1, 14, and 15 of the Act have been commenced (and Part 3 was repealed and its provisions commenced under the Industrial Development (Amendment) Act 2019), the remainder cannot be commenced as they could only apply in the event a Withdrawal Agreement was not concluded. The Health and Childcare Support (Miscellaneous Provisions) Act 2019 was prepared on a similar basis.

Part 15 of the Brexit Omnibus Act (which consisted only of S.98) was enacted to cover the duration of any transition period that might be agreed between the EU and the UK, in a withdrawal agreement, when it was not certain that such an agreement would be reached. It provides that any reference in an Irish enactment to ‘member states’ is to be interpreted as including the UK (and this was reflected in the long title of the Act). S.98 provides that this is to apply ‘in so far as is necessary to give effect to the terms of a withdrawal agreement.’ As the Withdrawal Agreement eventually

concluded provides that – with certain exceptions – Union law shall be applicable to and in the United Kingdom during the transition period, S.98 will cease to apply from 1 January 2021.

Throughout 2020, departments and agencies have sought to enhance and refine their readiness work in preparation for the end of transition period. As part of this work, nine departments indicated they would require new legislation. On 29 May 2020, the Government approved the preparation of a scheme for a new Brexit Omnibus Bill to ensure the appropriate legislative underpinning of the required readiness measures at the end of the transition period.

The Bill is intended to be consistent with and complementary to the steps underway at EU level to prepare for the UK’s withdrawal. The Bill and the Parts contained within it may be updated or adjusted further in light of ongoing developments, including in respect of developments in Future Partnership Negotiations, any EU legislative measures which may be agreed, and any additional measures taken collectively by the EU27 Member States, including Ireland.

Protecting and maintaining the Common Travel Area (CTA) and the associated rights and benefits is a key part of our planning and preparations. This is vital in the context of the Good Friday Agreement and the Northern Ireland Peace Process, as well as broader UK-Ireland relations. Both the Irish and British Governments are committed to maintaining the CTA in all circumstances, and have committed to undertaking all the work necessary, including through legislative provision to ensure that the CTA rights and privileges are protected. That commitment is reflected in measures proposed in the areas of Healthcare, Education, Justice and Social Protection in particular.

A number of measures, in particular in the areas of Healthcare, Transport, Energy and Education, will support North-South cooperation arrangements. This cooperation brings tangible benefits to the daily lives of people in the border region and contributes to economic opportunity and development. It is also a very practical outworking of the peace process which allows for the normalisation of relationships between people across the island, to mutual benefit.

While this Bill will cover all of the legislative needs foreseen by Departments, it is possible that further legislation may be required in the future depending on the final outcome of the EU-UK Future Partnership negotiations. Many other issues are being addressed through policy and economic responses, on an administrative basis, and through targeted Brexit related resources. The Government has undertaken to publish an update of its Readiness and Contingency Action Plan in September 2020. In addition to this Bill, consideration is also being given to any secondary legislation required in place in advance of 1 January 2021.

The Bill, which focuses on the broad themes of protecting the citizen, and supporting the economy, enterprise and job, consists of the following parts:

 

Part	Minister	Outline
1	Minister for Foreign Affairs and Trade	Provides for the Short Title of the Bill and for the repeal of certain parts of the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019, which have not been commenced.
2	Minister for Health	Provides that the Minister for Health will facilitate the provision of health services under the Common Travel Area through healthcare arrangements currently being negotiated between the Department of Health in Ireland, the Department of Health in Northern Ireland, and the UK Department of Health and Social Care. This is intended to replace the arrangements provided in Part 2 of the Brexit Omnibus Act.
3	Minister for Health	Provides for the introduction by the Minister of Health of a scheme where Ireland would reimburse expenses incurred by eligible persons resident in Northern Ireland in respect of necessary medical treatment while on a temporary stay in another EU Member State (other than Ireland). The scheme is being developed in recognition of the loss of European Health Insurance Cards by residents in Northern Ireland. This is intended to replicate the arrangements provided in the Health and Childcare Support (Miscellaneous Provisions) Act, 2019.
4	Tánaiste and Minister for Business, Enterprise and Innovation	Provides for miscellaneous amendments to the Companies Act 2014 to facilitate the operation of a substitute securities settlement system, compatible with the law of the

 

		European Union after the transition period. This a new provision not included in the 2019 legislation
5	Tánaiste and Minister for Business, Enterprise and Innovation	Amends Section 10(2) of the Employment Permits Act 2006 in order to adapt the criterion to facilitate the inclusion of the UK so that employers would be required to have sourced at least 50% of their workforces from Ireland/EEA, Swiss Federation or the UK. Currently UK citizens are included under EEA figures but after the UK leaves the EU post transition, the UK would no longer be included which would be an issue for businesses. This is a new provision not included in the 2019 legislation
6	Minister for Communications, Climate Action and Environment	Arrangements to allow for the re-certifying of individuals who hold UK issued f-gas certificates / qualifications to continue after the transition period. This is intended to replace the arrangements provided in Part 4 of the Brexit Omnibus Ac
7	Minister for Further and Higher Education, Research, Innovation and Science.	Amendments to the Student Support Act 2011 to enable eligible students studying in the UK and UK nationals studying in the State, who previously qualified for Student Universal Support Ireland (SUSI) grants by virtue of the fact that the UK was a Member State of the EU, to continue to qualify for grant support after the transition period has ended. This is intended to replace the arrangements provided in Part 5 of the Brexit Omnibus Act.
8	Minister for Finance	Amendments in the areas of Income Tax, Capital Tax, Corporation Tax and Stamp Duty legislation to ensure continuity for business and citizens in relation to their current access to certain measures including reliefs and allowances, as well as the retention of a number of anti- avoidance provisions, in the immediate aftermath of the transition period. It includes proposals that cover the introduction of postponed accounting for VAT in order to alleviate cash flow impacts for business, and amendments to Section 56 VAT relief authorisations that seek to mitigate the potential for abuse. It also includes amendments which provide for the application of excise duty on excisable products for passengers going to the UK. This is intended to replace the arrangements provided in Part 6 of the Brexit Omnibus Act.
9	Minister for Finance	Amendments to support implementation, in the event of a Commission contingency measure, to adopt a temporary and conditional equivalence decision for UK based Central Securities Depositary (CSD), and to extend the protections contained in the Settlement Finality Directive to Irish participants in relevant third country domiciled settlement systems. This is intended to replace the arrangements provided in Part 7 of the Brexit Omnibus Act.

 

10	Minister for Finance	Amendments to provide for a temporary run-off regime, which, subject to a number of conditions, is designed to enable insurance undertakings and intermediaries (i.e. brokers) operating in Ireland from the UK or Gibraltar, to continue to fulfil contractual obligations to their Irish customers for a period of fifteen years following the end of the transition period. This is intended to replace the arrangements provided in Part 8 of the Brexit Omnibus Act.
11	Minister for Finance	Amendments to the Customs Act 2015 in order to provide for a new customs offence to deal with truck drivers exiting the port without customs clearance, to provide additional powers for an officer of customs to enter upon and inspect a place approved under the Union customs code, and to provide legislative basis for the online Customs Roll on Roll off Service which provides online services for businesses carrying goods by ferry from the United Kingdom (excluding Northern Ireland) to Ireland. This is a new provision not included in the 2019 legislation
12	Minister for Transport, Tourism and Sport	Amendments to the Harbours Act 1996 relating to the provision of pilotage services in harbours. The amendments allow for time to provide for a permanent arrangement whereby the UK is a designated third country, by the EU, for the purposes of recognition of UK seafarer certificates. This is intended to replace the arrangements provided in Part 9 of the Brexit Omnibus Act.
13	Minister for Transport, Tourism and Sport	Allows the Minister for Transport to facilitate the continuation of cross-border bus services in the event that, post transition, the UK has not yet acceded to the Interbus Agreement, and the EU do not adopt a contingency regulation. This is intended to replace the arrangements provided in Part 10 of the Brexit Omnibus Act.
14	Minister for Employment Affairs and Social Protection	Provides for a number of technical amendments to the Social Welfare Consolidation Act 2005 (as amended) relating to the making of reciprocal arrangements, the operation of such arrangements, and the inclusion of references to the UK in a number of sections to ensure continuity with regard to the treatment of UK payments after the end of the transition period. This is intended to replace the arrangements provided in Part 11 of the Brexit Omnibus Act.
15	Minister for Employment Affairs and Social Protection	Amendments to the Protection of Employees (Employers’ Insolvency) Act 1984 to ensure that employees who work and make their social insurance contributions in Ireland will continue to be covered by the insolvency payments scheme (which covers, for example, arrears of wages and holiday pay) if their employer becomes insolvent under the laws of the UK. This is intended to replace the arrangements provided in Part 12 of the Brexit Omnibus Act.

 

16	Minister for Justice and Equality	Amendments to the Extradition Act 1965 to provide for the extradition of Irish citizens to the UK, and to provide for an order making power to enable the Minister for Foreign Affairs, after consultation with the Minister for Justice and Equality, to provide by order (S.I.) for requests for extradition to be made directly to the Minister for Justice and Equality and to enable the transmission of such requests by electronic or other means. This is intended to replace the arrangements provided in Part 13 of the Brexit Omnibus Act.
17	Minister for Justice and Equality	Amendments to the International Protection Act 2015 to provide for the designation of safe third countries, only where satisfied that certain safeguards are in place, including that the principle of non-refoulement in accordance with the Geneva Convention is respected in the return country, and to introduce a mechanism to return applicants for international protection to the UK. This is a new provision not included in the 2019 legislation
18	Minister for Justice and Equality	Amendments to the Immigration Act 2004 to provide a clear legal basis for the exclusion of British Citizens from passport checks within the CTA, after the end of the transition period. The amendment will ensure that UK citizens do not come within the definition of “non-national” that applies to sections 11 and 12 of the Immigration Act 2004. This is a new provision not included in the 2019 legislation
19	Minister for Children and Youth Affairs	Amendments to the Childcare Support Act 2018 in order to make provision for British citizens to access the National Childcare Scheme on the same basis as Irish citizens. This is intended to replace the arrangements provided in the Health and Childcare Support (Miscellaneous Provisions) Act 2019.

The Government will work very closely with all Opposition parties and Oireachtas members to seek their cooperation in ensuring that the necessary Brexit related legislation will pass through the Oireachtas in a timely manner. The Chief Whip will work with the Dáil Business Committee to agree the best procedural approach for progressing this Bill which ranges across so many sectors.

PART 1 – Preliminary and General

Minister for Foreign Affairs & Trade

Head 1-1. Short title, collective citations and construction

Explanatory Note: OPC to provide appropriate short title and any appropriate collective citations and construction as necessary in light of content of the Bill.

Head 1-2. Commencement

A power under this section to appoint a day on which a Part (or a provision thereof) shall come into operation, whether generally or otherwise, includes a power to appoint a particular time, on a particular day, at which the Part (or provision thereof) shall come into operation, whether generally or otherwise, and, accordingly, where a time is so appointed, the Part concerned (or provision thereof) shall come into operation at that time, whether generally or otherwise.

Head 1-3. Expenses

Provide that –

• The expenses incurred by the Minister for Foreign Affairs and Trade in the administration of this Act, and by any other Minister of the Government in the administration of any other Act in so far as that other Act is amended by this Act, shall, to such extent as may be sanctioned by the Minister for Public Expenditure and Reform, be paid out of monies provided by the

Explanatory Note: This is a standard provision.

Head 1-4. Repeals

Explanatory Note: These parts of the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 are governed by Part A of its long title which provides for the event of the UK withdrawal occurring without an agreement between the UK and the EU under Article 50 of the TEU. Now that such an agreement has been made, these Parts of the 2019 Act could no longer apply and should be repealed. The Health and Childcare Support (Miscellaneous Provisions) Act 2019 has a similar long title and should also be repealed.

The essential substance of these enactments is replicated by the provisions of the instant scheme which is designed to apply to the circumstances obtaining at the end of the transition period.

OPC might consider whether any of the subparagraphs of section 2 (1) WUKEU Act 2019 should be repealed insofar as they relate to the commencement of Parts of the Act already repealed, or to be repealed.