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Covid-19 Pandemic Supports

Dáil Éireann Debate, Wednesday - 24 February 2021

Wednesday, 24 February 2021

Questions (155, 164, 210)

Catherine Connolly

Question:

155. Deputy Catherine Connolly asked the Minister for Finance the analysis his Department has carried out into the cost of including boat tour businesses which are tied to one particular location and as such are not mobile businesses in the Covid restriction support scheme; and if he will make a statement on the matter. [1837/21]

View answer

Niamh Smyth

Question:

164. Deputy Niamh Smyth asked the Minister for Finance if he will address a matter raised in correspondence (details supplied); and if he will make a statement on the matter. [9473/21]

View answer

Johnny Mythen

Question:

210. Deputy Johnny Mythen asked the Minister for Finance the reason the chartered boat industry is excluded from the Covid restrictions support scheme; and if he will make a statement on the matter. [10220/21]

View answer

Written answers

I propose to take Questions Nos. 155, 164 and 210 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.

Details of CRSS are set out 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 acquire 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. A self-employed travel agent providing services from a home office, which is not customer-facing, will not meet the eligibility criteria. Where a business does not ordinarily operate from a fixed business premises, that business will not meet the eligibility criteria for CRSS.

Deputies will be aware of the Tourism Business Continuity scheme, a €55m strategic funding scheme announced as part of Budget 2021 to support tourism businesses which was launched recently. I understand that boat tour companies and also angling/fishing charters are eligible for phase 1 of this scheme. Further details of the scheme are available on the Fáilte Ireland website at https://www.failteireland.ie/Identify-Available-Funding/Tourism-Business-Continuity-Scheme.aspx

Deputies will also be aware that my colleague, the Tánaiste and Minister for Enterprise, Trade and Employment recently announced €160m funding for measures to help businesses during the pandemic which may be of assistance to your constituents. One of these new schemes, the COVID-19 Business Aid Scheme (CBAS) is being developed to provide grants to businesses ineligible for the government’s other existing schemes designed to help with fixed costs. Further details are available at https://www.gov.ie/en/press-release/94496-government-160m-boost-to-covid-19-business-grants/.

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 significantly restrict access to its business premises.

I have no plans to change the eligibility criteria for the CRSS or to introduce sectoral supports. The CRSS is just one of the Government’s supports to assist businesses impacted by COVID-19. Businesses who are not eligible for CRSS may be entitled to alternative supports put in place by the Government, including the COVID Pandemic Unemployment Payment (PUP), the Employment Wage Subsidy Scheme (EWSS) and the Tourism Business Continuity Scheme mentioned above. Businesses may also be eligible under the Debt Warehousing Scheme to ‘park’ certain VAT and PAYE (Employer) liabilities, excess payments received under the Temporary Wage Subsidy Scheme (TWSS), outstanding balances of self-assessed Income Tax for 2019 and Preliminary Tax for 2020.

I will continue to work with Ministerial colleagues to ensure that appropriate supports are in place to mitigate the effects of the Covid-19 pandemic on the economy.

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