Dáil Éireann Debate, Wednesday - 3 March 2021
221. Deputy Richard Bruton asked the Minister for Finance if his attention has been drawn to the fact that the Covid-19 restrictions support scheme is being denied to dog training, grooming and day care businesses on the grounds that they could have remained open, which would be entirely out of step with the provisions of level 5; and if he will make a statement on the matter. [11954/21]
View answerThe 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. 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 carry on a trade or trading activities, the profits from which are chargeable to tax under Case I of Schedule D. The trade must be carried on from a business premises that is located in a region subject to restrictions introduced in line with the Government’s ‘Living with Covid-19 Plan’, with the result that the business is required to prohibit or considerably restrict customers from accessing its business premises.
To make a claim under the CRSS, a business must be able to demonstrate that, because of the Covid restrictions, the turnover of the business in the period for which the restrictions are in operation, and for which a claim is made, will be no more than 25% of an amount equal to the average weekly turnover of the business in 2019 (or average weekly turnover in 2020 in the case of a new business) multiplied by the number of weeks in the period for which a claim is made.
Where, as a result of the restrictions, a business is forced to temporarily close or is required to operate at significantly reduced levels, the business may qualify for support under the scheme. It is not sufficient that a business is experiencing a reduction in demand for its services because of Covid-19. To qualify under the scheme, the reduction in business activity must be because, under the specific terms of the restrictions in operation, customers are restricted from accessing the business premises in which the business activity is carried on.
The Government has published a list of essential services (most recently updated on 2 February 2021) which may continue even where restrictions in line with Level 5 of the Living with Covid Plan are in operation. The provision of veterinary, animal welfare and related services are regarded as essential services.
If a business supplies a combination of essential and non-essential services relating to dogs, then the business may qualify for CRSS in respect of that part of its business which relates to the provision of non-essential services. If the Deputy’s question is based on a particular case, it is recommended that the full facts of the case are submitted to Revenue so that they can make a determination on any aspects of the business concerned that qualify for CRSS.
