Christopher O'Sullivan
Question:201. Deputy Christopher O'Sullivan asked the Minister for Finance the definition of the meaning "wedding venue" under the Covid restrictions support scheme; and if it includes hotels. [44876/20]
View answerWednesday, 13 January 2021
Questions (201)
Written answers
The Covid Restrictions Support Scheme (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. The support is available to companies, self-employed individuals and partnerships who carry on a trade or trading activities, the profits from which are chargeable to tax under Case I of Schedule D, from a business premises located in a region subject to restrictions introduced in line with the Living with Covid-19 Plan.
Details of CRSS were published in Finance Act 2020 and detailed operational guidelines, which are based on the terms and conditions of the scheme as set out in the legislation, have been published on the Revenue website at: https://www.revenue.ie/en/corporate/press-office/budget-information/2021/crss-guidelines.pdf.
To qualify under the scheme a business must, under specific terms of the Covid restrictions, be required to either prohibit or significantly restrict, customers from accessing their business premises to purchase goods or services, with the result that the business either has to temporarily close or to operate at a significantly reduced level.
The CRSS does not specifically contain a definition for "wedding venue". The Government's Plan for Living with Covid-19 makes specific provision in relation to the numbers that may attend weddings at the various levels of restrictions. A wedding venue business, including a hotel, that is 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 will be eligible for the CRSS. Whether the level of restrictions under the Plan for Living with Covid-19 means that the business is required to prohibit or significantly restrict members of the public from accessing their business premises will depend on the level of the restrictions and the particular facts of the case.
I can confirm that a wedding venue can include a hotel. A hotel trade will consist of more than the hosting of wedding receptions and a hotel must have regard to its entire business carried on from its premises in determining whether it is significantly restricted from operating under the public health regulations in force and if it satisfies the eligibility criteria for the scheme.