Dáil Éireann Debate, Wednesday - 24 February 2021
198. Deputy Cormac Devlin asked the Minister for Finance if his attention has been drawn to the case of a person (details supplied); if there is mechanism to get back the pandemic unemployment payment the employee would have been eligible for during the time the temporary wage subsidy scheme was being paid; and if he will make a statement on the matter. [10025/21]
View answerThe Temporary Wage Subsidy Scheme (TWSS), which is provided for in section 28 of the Emergency Measures in the Public Interest (COVID-19) Act 2020, operated from 26 March 2020 to 31 August 2020 and was replaced by the Employment Wage Subsidy Scheme (EWSS) from 1 September 2020.
The scheme was introduced as an emergency measure to provide financial support to businesses that were severely impacted by the pandemic and enabled employees whose employers could no longer afford to pay wages receive subsidy payments. The scheme was not intended as a support to employers who employed people for childminding duties nor was it ever implied that it applied to them.
The TWSS operated on a self-assessment basis with the onus on applicants to satisfy themselves that they fully met the eligibility criteria for the scheme and to self-declare to Revenue that they correctly qualified. To assist employers in determining their eligibility, Revenue published very extensive guidance, which clearly set out the qualifying conditions, including the requirement that a minimum 25% decline in business turnover had occurred due to COVID-19 related restrictions.
The provision of childminding duties by an employee on behalf of their employer is not a business activity. A relevant business in the context of the TWSS generally includes manufacturing, buying, selling or supplying goods or services with a view to making a profit, none of which can be associated with employing a childminder. It is also not possible for a person who employs a childminder to meet the ‘25% turnover’ eligibility test as there is no turnover associated with engaging a childminder.
Where an employer incorrectly availed of the TWSS, then Revenue must seek full repayment of the payments made. In doing so, Revenue has assured me that it will work with employers to resolve any repayment difficulties to the greatest extent possible, providing there is meaningful engagement in concluding the matter.
Revenue has confirmed that the person in question has recently engaged with Revenue regarding the TWSS debt owed and has agreed repayment terms by way of adjustments to his future tax credits.
Questions relating to eligibility for the Pandemic Unemployment Payment (PUP) is a matter for my colleague the Minister for Social Protection.
