Dáil Éireann Debate, Tuesday - 18 May 2021
313. Deputy Réada Cronin asked the Minister for Finance if an exception will be made for the backdating of Covid restrictions support scheme payments to their start date of 13 October 2020 in the case of a small business owner (details supplied); and if he will make a statement on the matter. [26474/21]
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. Section 11 of the Finance Act 2020 provides the legislative basis for the scheme. The scheme is available to companies, self-employed individuals and partnerships who carry on a trade or trading activities the profits of which are chargeable to tax under Case 1 of Schedule D.
The scheme is designed to help qualifying businesses meet their costs at a time when they cannot provide goods or services to their customers from their business premises, or can only do so to a limited extent, due to COVID-19 related restrictions. For the purposes of the scheme, a business premises is defined as a building or other similar fixed physical structure from which a business activity is ordinarily carried on. The legislation also provides that a claim for the CRSS cannot be made later than eight weeks from the date on which the ‘claim period’ commences.
I am advised by Revenue that the business in question applied to register for the CRSS on 3 May 2021. Once registered, the business was eligible to claim CRSS payments from 15 March 2021 (i.e. eight weeks prior to 3 May 2021), provided it was prohibited or significantly restricted in allowing customers access its premises throughout that period. Revenue has confirmed that payments have correctly issued to the business in respect of all ‘claim periods’ since 15 March 2021. It is not possible to provide CRSS payments to the business for periods earlier than this date.
