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The List of Essential Services at Level 5

In an effort to stop the spread of the virus, the Irish government imposed the Level 5 restriction to all social and economic activities, but some essential services are allowed to remain open. Below is the list of essential services under Level 5:


Agriculture, horticulture, forestry, fishing, animal welfare and related services

  • farming and animal production
  • fishing for commercial purposes
  • forestry
  • veterinary



  • food and beverage
  • animal feeds
  • work-wear apparel, personal protective equipment or footwear
  • wood pulp, paper and paperboard
  • printing of newspapers and other resources for the media
  • coke and petroleum products distillation
  • alumina refining
  • pharmaceutical products
  • electronic equipment (including medical appliances)


Supply, repair and installation of machinery and equipment

  • mechanically propelled vehicles
  • industrial machinery and equipment
  • repair of bicycles


Electricity, gas, water, sewage and waste management


Construction and development (close from 6pm)

  • social housing projects
  • critical transport and infrastructure construction
  • essential health and related projects


Wholesale and retail trade

  • sale of food, beverages, fuel, medical products and appliances, critical health and animal care items


Transport, storage and communications

  • land, sea and air transport
  • warehousing and support activities


Accommodation and food services

  • Guests traveling in hotel for non-social, leisure, cultural or tourist purpose
  • F&B service for delivery


Information and communications

  • newspapers, journals and periodicals
  • television and radio programmes, broadcast
  • data centre services


Financial and legal activities

  • financial, insurance and banking services (including post office and credit union services)
  • accounting, audit services
  • legal services


Professional, scientific and technical activities

  • Technology, engineering and research tasks
  • scientific research and development services
  • regulation, inspection and certification services


Rental and leasing activities

  • property letting and management services
  • rental or leasing of mechanically propelled vehicles


Administrative and support activities

  • payroll services, human resources services
  • data processing, website hosting and related activities
  • funeral, burial services
  • business support services
  • essential health and safety training


Public administration, emergency services and defence

  • Garda Síochána, Defence Forces
  • public order, rescue and emergency services
  • prison services and child detention services
  • social protection benefits
  • regulatory processes and certification services
  • chaplaincy services


Human health and social work activities 

  • Hospital, therapy, dental services



  • School teaching, SNA support are being provided.
  • The resumption of the Early Childhood programme is delayed until 1 February.
  • Higher education remains primarily online.


Voluntary and Charitable programs

Diplomatic missions and consular affairs




Accounting Pro is Ireland’s premier payroll accounting service.  We are here to help the busy contractor and company, with all your accounting and payroll needs. We are both an umbrella company and umbrella corporation and we can create your limited company. We are experts in contractor pensions, contractor health insurance, illness and sick benefit for the self employed and contractor expenses. To learn more about what we do please review  and contact us by email: or phone us +353 1 592 1802. “The List of Essential Services at Level 5” is an article written by Accounting-Pro Ireland for the benefit of everyone. Feel free to share it but please give attribution on a CC BY-SA license.