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Covid-19 Pandemic Supports

Dáil Éireann Debate, Wednesday - 13 January 2021

Wednesday, 13 January 2021

Questions (203, 206, 208, 209, 210, 222, 229, 236)

Cian O'Callaghan

Question:

203. Deputy Cian O'Callaghan asked the Minister for Finance if his attention has been drawn to the fact that the outdoor activities sector is excluded from the Covid restrictions support scheme due to the fact that most of the sector's business activity is not being delivered at a fixed business premises; and if he will make a statement on the matter. [45144/20]

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Catherine Connolly

Question:

206. Deputy Catherine Connolly asked the Minister for Finance if he will extend eligibility under the Covid restrictions support scheme to camping and caravan parks given the severe impact of the Covid-19 restrictions on this sector; if he will reconsider the current classification of camping and caravan parks as outdoor-activity businesses given that they are registered and approved accommodation providers that operate from fixed business premises; and if he will make a statement on the matter. [1358/21]

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Seán Canney

Question:

208. Deputy Seán Canney asked the Minister for Finance if he will include outdoor activity businesses in the Covid restrictions support scheme; and if he will make a statement on the matter. [44664/20]

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Cathal Crowe

Question:

209. Deputy Cathal Crowe asked the Minister for Finance if the Covid restrictions support scheme will be made available to the approximately 80 bookmakers who work on Ireland’s racecourse sector and therefore have no permanent office and have been without income since the beginning of the Covid pandemic. [44691/20]

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Imelda Munster

Question:

210. Deputy Imelda Munster asked the Minister for Finance his plans to include outdoor activity providers in the Covid restrictions support scheme; and if he will make a statement on the matter. [44736/20]

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Dara Calleary

Question:

222. Deputy Dara Calleary asked the Minister for Finance if he will address a matter regarding the Covid restrictions support scheme in the case of a person (details supplied). [44916/20]

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Brendan Griffin

Question:

229. Deputy Brendan Griffin asked the Minister for Finance his views on a matter regarding a caravan park (details supplied); and if he will make a statement on the matter. [45076/20]

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Niall Collins

Question:

236. Deputy Niall Collins asked the Minister for Finance if a decision to refuse the Covid restrictions support scheme application by a person (details supplied) will be reviewed; and if he will make a statement on the matter. [1022/21]

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Written answers

I propose to take Questions Nos. 203, 206, 208 to 210, inclusive, 222, 229 and 236 together.

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. For the purposes of CRSS, a qualifying "business premises" is a building or other similar fixed physical structure in which a business activity is ordinarily carried on.

Where a business does not ordinarily operate from a fixed business premises, such as a haulage business that ordinarily operates from mobile vehicles, that business will not meet the eligibility criteria for CRSS. Similarly, a business such as a photographer or videographer that provides its services at events, including weddings, at different venues will not meet the eligibility criteria.

I have also previously indicated that an on-course bookmaker operating from a mobile premises or a premises not permanently fixed in place, such as a stand at a racecourse, is not operating from a business premises for the purposes of CRSS and therefore is not eligible to make a claim under the scheme. The Deputies will also appreciate that outdoor activity businesses, by their very nature, generally do not provide services in premises to which access is restricted. Therefore, they are not eligible for the CRSS and I have no plans to change this. In the same way, camping and caravan operations are not eligible for the CRSS.

It is not sufficient that the trade of a business has been impacted because of a reduction in customer demand as a consequence of Covid-19. The scheme only applies where, as a direct result of the specific terms of the Government restrictions, the business is required to either prohibit or restrict access to its business premises.

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.

The purpose of the CRSS is to provide additional support to the businesses who have had to close temporarily or significantly restrict access to their premises as a direct result of public health Regulations. The Government will continue to assess the effects of the Covid-19 pandemic on the economy and I will continue to work with Ministerial colleagues to ensure that appropriate supports are in place to mitigate these effects.

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