Dáil Éireann Debate, Wednesday - 3 March 2021
284. Deputy Róisín Shortall asked the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media if consideration has been given to including the English language schools sector in the tourism business continuity scheme given its dependence on international tourism; the supports available to this industry; and if she will make a statement on the matter. [11819/21]
View answerMy colleague the Minister for Further and Higher Education, Research, Innovation and Science has primary responsibility for language schools. The Tourism Business Continuity Scheme is in place to provide support to strategic tourism businesses who have been unable to qualify for assistance under the Government's Covid Restrictions Support Scheme (CRSS). In that regard, I understand that the Minister for Finance has clarified that where a language school carries on a trade, the profits from which are chargeable to tax under Case I of Schedule D, from a business premises (generally a building) located in a region for which restrictions apply, it may qualify for CRSS provided all eligibility criteria are met. Detailed operational guidelines on the CRSS scheme have been published on the Revenue website.
