I propose to take Questions Nos. 169 and 170 together.
The Temporary Wage Subsidy Scheme (TWSS) was administered by Revenue, on behalf of the Government, from 26 March 2020 to 31 August 2020.
A key eligibility criterion for the scheme required that where a business was experiencing a significant negative economic disruption due to the Covid-19 pandemic, the employer made a declaration which stated that, based on reasonable projections, as a result of disruption to the business caused or to be caused by the Covid-19 pandemic, there would be 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 could not pay normal wages and outgoings fully but nonetheless wanted to retain its employees on the payroll.
The Employment Wage Subsidy Scheme (EWSS) replaced the TWSS from 1 September 2020. As regards employer eligibility for the EWSS scheme, an employer must be able to demonstrate that his or her business will experience a 30% reduction in turnover or orders between 1 July and 31 December 2020 as compared to the corresponding 2019 period as a result of the disruption to business caused by the Covid-19 pandemic. Additionally, and unlike TWSS, the employer must have a tax clearance certificate to be eligible to join the EWSS and must continue to meet the requirements for tax clearance throughout the scheme.
As part of the measures introduced to assist businesses during the Covid-19 pandemic, the Government introduced the Temporary Assistance Payment Scheme to support private and voluntary nursing homes with additional costs due to Covid-19. Where such a support is paid by the HSE, this would be considered an income support and required to be included in turnover when assessing eligibility for either the TWSS or EWSS.
I have been advised by Revenue that there was or is no restriction on nursing homes availing of the TWSS or EWSS, assuming they meet the criteria of the scheme in the same manner as any other employer from any sector.