Dáil Éireann Debate, Tuesday - 11 May 2021
222. Deputy Michael McNamara asked the Minister for Finance if the Government will re-evaluate its position regarding event caters and expand access parameters to the Covid restrictions support scheme to allow these member companies gain access to the necessary financial supports to ensure their survival; and if he will make a statement on the matter. [24623/21]
View answer249. Deputy Bríd Smith asked the Minister for Finance if he will consider allowing event catering companies that comply with all of the business eligibility criteria to access the Covid restrictions support scheme; and if he will make a statement on the matter. [24535/21]
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. 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 CRSS applies to businesses carrying on trading activities from a business premises located in a region subject to restrictions, which requires the business to prohibit or considerably restrict customers from accessing their business premises and as a result, is operating at less than 25% of turnover in 2019.
Where a business does not ordinarily operate from a fixed business premises located in a region that is subject to restrictions, such as an events catering company, that business will not meet the eligibility criteria.
It is not sufficient that the business supplies goods or services to another business that qualifies for the support because, under the Covid restrictions, that other business is required to temporarily close, or significantly reduce, its activity. Each business must satisfy the eligibility criteria in their own right.
The vast majority of businesses in Ireland are affected by Covid but the CRSS is intended to target specific businesses where access is restricted. The CRSS is and was intended to be a targeted scheme, and was never meant to be a general support measure for the entire economy as the cost of such a scheme would be much more significant.
There are no plans to change the eligibility criteria for the CRSS. The CRSS is targeted at businesses who are forced to restrict access to their premises on foot of health regulations. It is a part of the broad spectrum of Government supports being provided to assist businesses impacted by COVID-19.
The CRSS is an additional measure for businesses in a region subject to significant Covid-19 restrictions. Businesses who do not qualify under this scheme may be entitled to support under various measures put in place by Government, including existing supports available under the COVID Pandemic Unemployment Payment (PUP) and the Employment Wage Subsidy Scheme (EWSS) and the range of measures announced as part of Budget 2021 to support particular sectors including Tourism and live entertainment. They may also be eligible to warehouse VAT and PAYE (Employer) debts and also excess payments received by employers under the Temporary Wage Subsidy Scheme, and the balance of Income Tax for 2019 and Preliminary Tax for 2020 for self-assessed taxpayers if applicable. Another scheme that a business not eligible for CRSS may qualify for, where certain criteria are met, is the Small Business Assistance Scheme for COVID (SBASC).
The Government will continue to assess the effects of the Covid-19 pandemic on the economy and I will continue to work with my Ministerial colleagues to ensure that appropriate supports are in place to mitigate these effects.
