(Face Coverings In Certain Premises And Businesses) (No. 2) Regulations 2020
Requirement to wear face covering
(2) A responsible person, in relation to a relevant premises in a relevant geographical location –
(a) shall take all reasonable steps to ensure that workers in the relevant premises comply with paragraph (1), and
(b) where the responsible person is not a worker, shall not, without reasonable excuse, engage in or carry out work relating to the preparation of, or service of, food or beverages for consumption on the premises without wearing a face covering.
(3) Paragraphs (1) and (2)(b) shall not apply to a responsible person or to a worker where there is a screen that separates the responsible person or worker from other persons.
(4) Paragraphs (1) and (2)(b) are penal provisions for the purposes of section 31A of the Health Act 1947 (No. 28 of 1947).
(a) the responsible person or worker cannot put on, wear or remove a face covering –
(i) because of any physical or mental illness, impairment or disability, or
(ii) without severe distress,
(b) the responsible person or worker needs to communicate with a person who has difficulties communicating (in relation to speech, language or otherwise),
(c) the responsible person or worker removes the face covering to provide emergency assistance or to provide care or assistance to a vulnerable person,
(d) the responsible person or worker removes the face covering to avoid harm or injury, or the risk of harm or injury, or 4 
(e) the responsible person or worker removes the face covering in order to, and only for the time required to, take medication.