Brendan Griffin
Question:57. Deputy Brendan Griffin asked the Minister for Finance his views on a matter (details supplied); and if he will make a statement on the matter. [42249/20]
View answerWednesday, 9 December 2020
Questions (57, 58)
Brendan Griffin
Question:58. Deputy Brendan Griffin asked the Minister for Finance his views on a matter regarding the Covid restrictions support scheme for a business (details supplied) in County Kerry; and if he will make a statement on the matter. [42250/20]
View answerWritten answers
I propose to take Questions Nos. 57 and 58 together.
The CRSS is a targeted support for businesses significantly impacted by restrictions introduced by the Government under public health Regulations to combat the effects of the Covid-19 pandemic. It applies to businesses who, under the specific terms of the regulations, are required to prohibit or significantly restrict members of the public from accessing their business premises, with the result that the business is required to temporarily close or to operate at significantly reduced levels. Support provided under CRSS is intended to enable businesses to meet normal fixed costs associated with their business premises such as rent, insurance, utilities and so on, during the period which they are subject to such restrictions.
Domestic travel restrictions or social distancing measures are not the level of restrictions to which the CRSS refers. To be eligible to make a claim under CRSS, the applicable restrictions should require the business to either prohibit, or significantly restrict, customers from accessing the business premises in which the relevant business activity is carried on.
These has been an easing of restrictions on businesses, with a phased move to Level 3 restrictions nationally from 1 December, with some restrictions easing from 4 December and 18 December respectively. From 4 December, bars, cafes and restaurants which serve substantial meals prepared onsite are allowed to open for indoor dining. A substantial meal is defined in the current public health regulations as a meal which might be expected to be served as main meal/ main course at lunch or dinner and for which it would be reasonable to charge a sum that is not less than €9. The meal must also be substantially prepared on the premises in a “food preparation area”. A food preparation area is defined as an indoor part of a premises which is structurally adapted and used for the purpose of preparing food for consumption by customers on or off the premises. It does not include a tent, caravan, vehicle, storage container or other temporary structure.
A pub serving substantial meals, which are prepared in a food preparation area located in the pub premises rather than ordered in from another business, was allowed to reopen on 4 December and, from that date, ceased to qualify for CRSS. However, the pub would be eligible to claim an additional week’s support under CRSS (referred to as a ‘restart week’) to assist it in meeting the costs of reopening.
Any business that can reopen without having to prohibit or significantly restrict access to their business premises, but chooses not to reopen, will not be eligible to claim under CRSS.
Pubs that do not serve substantial meals that are prepared in a food preparation area located in the premises are not allowed to reopen and, therefore, remain eligible to claim under CRSS.
If a pub is prohibited from opening under the current public health regulations because it does not meet the criteria in relation to serving substantial meals then, I understand that it is Revenue’s view that the pub continues to qualify for CRSS. This is regardless of whether the particular pub had put in place arrangements with a food supplier to provide meals to customers at the pub in order to open in the past. Under the current regulations, to be allowed to open, a pub must serve substantial meals that are ‘substantially prepared’ onsite in a food preparation area – serving meals that have been prepared elsewhere does not qualify. If a particular pub does not meet the criteria to open then it should qualify for CRSS (where the other criteria are met).
On 4 December, I announced an additional seasonal support for businesses who cannot reopen through December. Payable for a period of three weeks beginning 21 December, the additional support will provide up to double the amount of the weekly CRSS support payment due subject to the statutory maximum payment of €5,000 per week.
The CRSS is an additional measure for businesses in a region subject to significant Covid-19 restrictions. Businesses who do not qualify under this scheme may be entitled to support under various measures put in place by Government, including existing supports available under the COVID Pandemic Unemployment Payment (PUP) and the Employment Wage Subsidy Scheme (EWSS) and the range of measures announced as part of Budget 2021 to support particular sectors including Tourism and live entertainment. They may also be eligible to warehouse VAT and PAYE (Employer) debts and also excess payments received by employers under the Temporary Wage Subsidy Scheme, and the balance of Income Tax for 2019 and Preliminary Tax for 2020 for self-assessed taxpayers if applicable.