The Government have provided a comprehensive package to help businesses during the pandemic, details of the supports can be found here: Government supports for COVID-19 impacted businesses - DETE (enterprise.gov.ie). I would urge business owners to seek the supports outlined on my Department’s website if they have not already done so.
In this instance, I would also suggest contact is made with their Local Enterprise Office (LEO) who can signpost them and advise them of supports that may be available for their particular type of business. Contact details for each of the LEOs can be found here: Find your Local Enterprise Office