Wednesday, 13 January 2021

Questions (230, 240)

Cathal Crowe


230. Deputy Cathal Crowe asked the Minister for Finance if the criteria for the Covid restrictions support scheme will be expanded to include sports clubs that operate a licensed premises in view of the fact that they are down business due to the various levels of restrictions and will likely continue to go through. [45121/20]

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Joe O'Brien


240. Deputy Joe O'Brien asked the Minister for Finance if it is possible for sports clubs and leisure centres which operate bars and restaurants on their premises to apply for the Covid restrictions support scheme for those businesses; and if he will make a statement on the matter. [1268/21]

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Written answers (Question to Finance)

I propose to take Questions Nos. 230 and 240 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. 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.

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. 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:

Businesses whose trading profits are exempt from the charge to tax under Case I of Schedule D do not meet the eligibility criteria for CRSS.

A sports club that has been granted a sports body exemption (an approved sports body) is exempt from paying Corporation Tax or Income tax on any income received where the income is used for the purpose of promoting the game or sport. Such income would include income from a bar registered under the Clubs Act 1904 by a sports club. As an approved sports body is not chargeable to tax under Case I of Schedule D in respect of its trading profits, it will not qualify for CRSS. An approved sports body is not exempt from Value Added Tax (VAT) or payroll taxes and may be entitled to financial support under other measures put in place by the Government, including the Employment Wage Subsidy Scheme (EWSS). An approved sports body may also be eligible under the Debt Warehousing Scheme to ‘park’ certain VAT and PAYE (Employer) liabilities and any excess payments received under the Temporary Wage Subsidy Scheme (TWSS).

A sports club that does not have a sports body exemption and which has income, for example from a gym, bar or restaurant trade, subject to tax under Case I of Schedule D may be eligible for CRSS for periods of restrictions where that business meets the qualification criteria for the scheme.

I have no plans to extend the eligibility of the scheme.

Question No. 231 answered with Question No. 212.