Dáil Éireann Debate, Wednesday - 31 March 2021
357. Deputy Éamon Ó Cuív asked the Minister for Finance the reason the guidelines issued on 4 December 2020 for the Covid restrictions support scheme were much more restrictive than those issued on 3 November 2020; if applications submitted before 4 December 2020 will be assessed on the guidelines issued on 3 November 2020; and if he will make a statement on the matter. [1015/21]
View answerThe Covid Restrictions Support Scheme (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 scheme supplements other Covid-related supports such as the Pandemic Unemployment Payment (PUP) and the Employment Wage Subsidy Scheme (EWSS).
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. The details of the scheme are set out in Finance Act 2020 and guidelines on the operation of the scheme, including the eligibility criteria, are available on the Revenue website.
To be eligible to make a claim under CRSS, a business must, under the specific terms of the regulations, be required to either prohibit, or significantly restrict, customers from accessing its business premises to purchase goods or services, with the result that, during the period of restrictions, turnover does not exceed an amount based on 25% of the average weekly turnover of the business in 2019 (or in 2020 in the case of a new business).
The purpose of the Revenue guidelines on CRSS is to assist businesses in understanding the scope of the scheme; to assist them in assessing their eligibility for the scheme; and to provide information on how to make a claim. The guidelines are updated by Revenue on a regular basis to address common queries raised by taxpayers and to provide information on any developments relating to the scheme, such as the impact of any change in the levels of restrictions. The guidelines published on 4 December 2020 did not introduce new conditionality but rather were updated to address common queries and issues raised by taxpayers in relation to the eligibility criteria and to provide further information on how to make a claim under the scheme, including in respect of the “restart week”, which was available to eligible businesses on the easing of Covid restrictions in early December.
Guidelines published by Revenue on the operation of CRSS are based on the terms and conditions of the scheme as set out in legislation. Revenue does not have the flexibility to extend the scheme beyond the terms of the legislation.
The scheme commenced on 13 October 2020 and operates on a self-assessment basis. A person registering their details and details of their business activity for the purposes of making a claim under the scheme should retain evidence supporting their basis for making a claim. Where a person’s registration application or claim is selected for verification by Revenue, Revenue will request such evidence to verify the person’s entitlement to make a claim under the scheme based on the eligibility and qualification criteria as set out in legislation.
