-
Business Consulting
Our Consulting team guarantees quick turnarounds, lower partner-to-staff ratio than most and superior results delivered on a range of services.
-
Business Risk Services
Our Business Risk Services team deliver practical and pragmatic solutions that support clients in growing and protecting the inherent value of their businesses.
-
Deal Advisory
Our experienced Deal Advisory team has provided a range of transaction, valuation, deal advisory and restructuring services to clients for the past two decades.
-
Digital Risk
Our Digital Risk team offer advisory and consulting solutions that give our clients peace of mind, clear value for money and an enhanced ability to react to cyber attacks.
-
Digital Transformation
Our Digital Transformation team work with business leaders to deliver efficient digital strategies and operating models that provide new or enhanced capabilities.
-
Forensic Accounting
Our Forensic and Investigation Services team have targeted solutions to solve difficult challenges - making the difference between finding the truth or being left in the dark.
-
Objectives and Key Results (OKRs)
Objectives and Key Results (OKRs) is a goal setting framework that helps teams, individuals and organisations set and track measurable goals.
-
People and Change Consulting
Our People & Change Consulting team help clients adapt to the changing nature of the workforce - how they attract, retain, engage, develop, deploy and lead their people.
-
Financial Accounting and Advisory Services (FAAS)
Our FAAS team designs and implements creative solutions for organisations expanding into new markets or undertaking functional financial transformations.
-
Restructuring
Grant Thornton is Ireland’s leading provider of insolvency and corporate recovery solutions.

-
Outsourced Payroll
Our outsourced payroll teams become your dedicated payroll department, aiming to process your payroll in the most cost effective and compliant manner.
-
Outsourcing
Grant Thornton's reliable and cost-effective outsourcing services help you streamline your business operations by taking care of your workload.

-
Actuarial
Our Actuarial team provides a comprehensive range of services to our insurance clients. From regulatory support for compliance to delivering specialist expertise in insurance & reinsurance.
-
Data Analytics
Our team helps to unlock the potential of data analytics within your organisation, allowing you to be more innovative, efficient and customer-centric than ever before.
-
Digital and Fintech
Our FinTech team are experts in technology and financial services and have a long track record of helping companies achieve sustained advantage.
-
Digital Risk
Our Digital Risk team offer advisory and consulting solutions that give our clients peace of mind, clear value for money and an enhanced ability to react to cyber attacks.
-
Financial Services Audit
Our Financial Services Audit team offers expertise and knowledge along with a horizontal approach to solving clients’ problems and queries.
-
Financial Services Consulting
We work closely with clients to understand their strategy and benchmark their performance against the very best international standards.
-
FS Business Risk Services
Our FS Business Risk team have real experience of the financial services sector, through working within regulatory bodies or holding leadership positions in Risk, Compliance and Internal Audit functions.
-
Grant Thornton Pensioneer Trustees Limited
The Grant Thornton Pensioneer Trustee service can offer business owners, directors and employees the opportunity to manage their own retirement choices with full transparency.
-
Pension Audit
The Grant Thornton Pension Audit team has vast experience in managing schemes and preparing annual reports on them for clients.
-
Prudential Risk
Our industry leading Prudential Risk team works with clients on a range of areas including regulatory reporting, regulatory authorisations, on-site investigations and data quality assurance.
-
Quantitative Risk
Our Quantitative Risk team members bring a wide range of experience with many of them having backgrounds in banking, investment markets, regulation, professional practice, and academia.
-
Sustainability desk
We recognise that businesses are operating at different levels of maturity when it comes to sustainability, and pride ourselves on working with our clients to develop bespoke solutions to their needs.
-
Financial Accounting and Advisory Services (FAAS)
Our Financial Accounting and Advisory Services (FAAS) team designs and implements creative solutions for organisations expanding into new markets or undertaking functional financial transformations.

-
Corporate Tax
Our Corporate Tax team is made up of more than 40 highly experienced senior partners and directors who work directly with a wide range of domestic and international clients; covering Corporation Tax, Company Secretarial, Employer Solutions, Global Mobility and Tax Incentives.
-
Financial Services Tax
The Grant Thornton team is made up of experts who are fully up to date in terms of changing and evolving tax legislation. This is combined with industry expertise and an in-depth knowledge of the evolving financial services regulatory landscape.
-
International Tax
We develop close relationships with clients in order to gain a deep understanding of their businesses to ensure they make the right operational decisions. The wrong decision on how a company sells into a new market or establishes a new subsidiary can have major tax implications.
-
Private Client Services
Grant Thornton’s Private Client Services team can advise you on all areas of financial, pension, investment, succession and inheritance planning. We understand that each individual’s circumstances are different to the next and we tailor our services to suit your specific needs.
-
VAT
Grant Thornton’s team of indirect tax specialists helps a range of clients across a variety of sectors including pharmaceuticals, financial services, construction and property and food to navigate these complexities.


On 24 March 2020, the Government announced measures to provide financial support to workers affected by the COVID-19 crisis.
A key measure announced was the Wage Subsidy Scheme. This scheme is to be operated by Irish Revenue through the normal payroll of employers.
This note sets out the Revenue approach to confirming employer eligibility and examination of supporting proofs. The scheme is a significant investment by Government in supporting both employers and employees through a subsidy that will be paid in real-time, through payroll.
Key Principle
Revenue’s administration of the COVID-19 Temporary Wage Subsidy Scheme will operate initially on the basis of self-assessment and a declaration by the employer concerned.
Revenue expects businesses to be able to produce relevant supporting documentation when requested to do so, in any follow up verification by Revenue involving an examination of relevant business records where that is considered necessary.
COVID-19 Temporary Wage Subsidy Scheme Eligibility
The COVID-19 Temporary Wage Subsidy Scheme is available to employers across all sectors excluding the Public Service and Non-Commercial Semi-State Sector.
In order for an employer to qualify for the subsidy scheme they must self-declare to Revenue that they;
- are experiencing significant negative economic disruption due to Covid-19,
- are able to demonstrate, to the satisfaction of Revenue a minimum of 25% decline in turnover or customer orders, and
- an inability to pay normal wages and other normal outgoings fully.
Revenue accept this will be readily apparent, where some businesses and some sectors have had to close their premises, owing to the impact of public health advice on individual businesses in terms of restrictions on trade, physical distancing, the nature of essential and non-essential businesses.
The turnover period under review is Q2, 2020. Revenue accept the employer is best placed to determine the drop in turnover and may base this judgement on the decline in orders in March 2020, in comparison to February 2020, or the likely turnover for the quarter compared to Q1 or if appropriate Q2, 2019, or on any other basis that is reasonable.
In Revenue’s published guidance they have stated that an employer that has been hit by a significant decline in business but has strong cash reserves, that are not required to fund debt, will still qualify for the Scheme. In such case, the Government would expect the employer to continue to pay a significant proportion of the employees’ wages.
It should be noted that, in Revenue’s opinion, the declaration by the employer is not a declaration of insolvency. The declaration is simply a declaration which states that, based on reasonable projections, there will be, as a result of disruption to the business caused or to be caused by the Covid-19 pandemic, a decline of at least 25% in the future turnover of, or customer orders for, the business for the duration of the pandemic and that as a result the employer cannot pay normal wages and outgoings fully, but nonetheless wants to retain its employees on the payroll. We would note that this is just Revenue guidance and while useful it is not a legal opinion which may differ.
Revenue will not be looking for proof of qualification at this stage. Revenue may in future, based on risk criteria review eligibility. In this context employers should retain their evidence/basis for entering the Scheme.
Eligibility Supporting Proofs
In any check, Revenue will focus on the types of business records, having regard to the nature and scale of the business, that should normally be readily available for such a business.
Furthermore, where, for example, a business has negotiated forbearance measures with a financial institution, Revenue will not seek to duplicate the relevant information. The documentation from the financial institution will generally be adequate for verification purposes as evidence of financial disruption.
As stated already, the critical requirement is to be able to show significant negative economic disruption due to COVID-19. The evidence in that regard will contribute in large part to demonstration of compliance with the other criteria.
The proofs mentioned below are intended to be illustrative rather than exhaustive and Revenue is open to considering other relevant evidence as a reasonable demonstration of eligibility for the COVID-19 Temporary Wage Subsidy Scheme:
- If for some reason the decline in turnover was less than 25% the business should retain documentation supporting its rationale for believing that it would suffer such a decline.
- Copies of documentation submitted to a financial institution as part of the negotiation of forbearance measures with the financial institution.
- Copies of notifications or communications to employees or Trade Unions or staff representative bodies of salary/wage cuts implemented as a direct result of the COVID-19 pandemic.
- Copies of documentation that show that any cash reserves in the business that are required to fund debt that is equal or greater than the reserve amount.
- Evidence of reliance on the Government Credit Guarantee Scheme or overdraft facilities or other borrowings for capital purposes.
- In the case of start-up businesses, for example, evidence of a decline in investment by at least 25% arising from the COVID-19 crisis.
To emphasise, the examples listed are illustrative only and Revenue is open to considering other relevant evidence as a reasonable demonstration of eligibility for the COVID-19 Wage Subsidy Scheme.
Useful links
COVID-19: Wage Subsidy Scheme – FAQs for Employers
COVID-19 pandemic unemployment payment