Written Answers Nos. 184-197
184. Deputy Patricia Ryan asked the Minister for Finance if he will extend the help-to-buy scheme to include previous homeowners whose relationship or marriage has broken down; and if he will make a statement on the matter. [27621/21]
View answerSection 477C of the Taxes Consolidation Act 1997 requires that applicants for the Help to Buy Scheme (HTB) must be first-time buyers. This includes circumstances where there is more than one person involved in the purchase or building of a new home.
The definition of first time buyer in Help to Buy is as follows:
'first-time purchaser' means an individual who, at the time of a claim under subsection (3) has not, either individually or jointly with any other person, previously purchased or previously built, directly or indirectly, on his or her own behalf a dwelling;
The intention is to target the Help to Buy scheme on those who have not had the opportunity to build up equity in another property which could be used to purchase the second or subsequent property.
The definition complements that in the Central Bank's macro-prudential rules. It should be noted that the Bank is independent in the formulation of this policy.
I do not propose amending the definition of first time buyer along the lines mentioned by the Deputy.
185. Deputy Patricia Ryan asked the Minister for Finance the number of civil servants that are paid less than the living wage; the estimated cost of increasing their pay to the living wage; and if he will make a statement on the matter. [27623/21]
View answerThe staff of my Department are paid in line with Government pay policy. I wish to advise the Deputy that there are 6 civil servants in my Department who's salaries are less than the living wage of €12.30 per hour. To increase all 6 officers' salary to the living wage would cost a total of approximately €4,400 per annum.
It should be noted that 5 of these officers will move above the living wage rate of €12.30 per hour when they move to the next increment step of their respective salary scale. The 1 other officer will move above the living wage rate within two increment steps. Officers typically move to the next increment step of their salary scale on an annual basis, subject to satisfactory performance.
186. Deputy Cormac Devlin asked the Minister for Finance the number of meetings the Cabinet Committee on Economic Recovery and Investment sub-group on insurance reform has held since July 2020; the dates of same; and if he will make a statement on the matter. [27671/21]
View answerThe Government has prioritised the reform of the insurance sector in order to improve the cost and availability of this key financial service, including for businesses. The Action Plan for Insurance Reform sets out 66 actions in this regard across several policy areas, including my Department, with 95% due to be completed by the end of 2021. The Sub-Group of the Cabinet Committee on Economic Recovery and Investment, which is implementing this Action Plan, was established by Government to oversee insurance reform implementation. This Sub-Group is chaired by the Tánaiste and Minister for Enterprise, Trade and Employment, and currently includes as standing members: the Ministers for: Public Expenditure and Reform; Justice; Children, Equality, Disability, Integration and Youth; and myself; together with the Minister of State at the Department of Finance with special responsibility for Financial Services, Credit Unions and Insurance, and his counterpart at the Department of Enterprise, Trade and Employment with special responsibility for Trade Promotion. I strongly believe this cross-departmental approach provides the best opportunity to address the cost and availability of insurance and will build and expand upon previous commendable work done by the Cost of Insurance Working Group. The Sub-Group has held three meetings to date, on the following dates:
- 30 September 2020
- 25 November 2020
- 24 March 2021
The next meeting is scheduled for the end of June, with the first Action Plan Implementation Report, covering H1 2021, due to be published in July.
At its most recent meeting in March, the Cabinet Sub-Group on Insurance Reform, which oversees the implementation of the Action Plan, reflected upon the considerable progress made in the first three months of this year. Achievements include:
- The creation of an Office to Promote Competition in the Insurance Market within the Department of Finance;
- The adoption of new Personal Injuries Guidelines, which came into force on 24 April;
- A recent public consultation on proposals to reform the Personal Injuries Assessment Board.
Upcoming priorities include: strengthening the laws on perjury, expanding the National Claims Information Database so that it publishes its first report on employer and public liability insurance, and examining the Central Bank’s final report on differential pricing so that the Government can respond accordingly.
I can assure the Deputy that we will continue to engage extensively on this matter and monitor developments in the sector as the Government drives forward the insurance reform agenda. Minister of State Fleming and I look forward to continue working with colleagues and stakeholders to implement further aspects of the Action Plan, with a view to improve both the cost and availability of insurance for all consumers, businesses and community groups.
187. Deputy Neale Richmond asked the Minister for Finance his views on the effectiveness of the partial relief from carbon tax that applies to biomass products; if a review has taken place on the effectiveness of the measure; and if he will make a statement on the matter. [27681/21]
View answer192. Deputy Neale Richmond asked the Minister for Finance the annual volume and value since the introduction of the partial relief from carbon tax that applies to biomass products in tabular form; if a review has taken place on the effectiveness of the measure; and if he will make a statement on the matter. [27798/21]
View answerI propose to take Questions Nos. 187 and 192 together.
I am advised by Revenue that since 1 November 2016 a partial relief from Solid Fuel Carbon Tax (SFCT) applies to biomass products. Biomass products are defined as 'any solid fuel product with a biomass content of 30 per cent or more'.
The current rates of relief applicable to solid fuel products containing biomass are as follows:
|
Biomass Content |
Biomass Relief |
|
|
Coal |
30% to < 50% |
30% of tax chargeable |
|
50% |
50% of tax chargeable |
|
|
Peat Briquettes |
30% to < 50% |
30% of tax chargeable |
|
50% |
50% of tax chargeable |
The total annual volume and value of relief for coal and peat briquettes since the introduction of the partial relief from SFCT is shown in the below table. For comparisons the total SFCT is also provided.
|
Coal |
Peat Briquettes |
Total SFCT collected (€m) |
|||
|
Year |
Volume (Tonnes) |
Value of Relief (€) |
Volume (Tonnes) |
Value of Relief (€) |
|
|
2016 |
962 |
16,500 |
0 |
0 |
24.4 |
|
2017 |
2,172 |
35,100 |
3 |
40 |
19.1 |
|
2018 |
883 |
14,700 |
6 |
70 |
25.3 |
|
2019 |
456 |
9,200 |
6 |
70 |
20.1 |
|
2020 |
6,843 |
179,800 |
700 |
10,000 |
23.8 |
188. Deputy Seán Canney asked the Minister for Finance the rate of tax on housing rental income paid by investment corporations for the past seven years; and if he will make a statement on the matter. [27696/21]
View answerI understand the Deputy is seeking information relating to the rate of tax paid on rental income by companies, Real Estate Investment Trusts (REITs), Irish Real Estate Funds (IREFs) and any other fund model which may earn rental income on Irish property.
I am advised by Revenue that they cannot provide a breakdown of taxable profits relating to Irish property investment between profits which relate to residential property and profits which relate to commercial property. Therefore, the following information relates to investment in Irish property in general.
Companies
The rental profits of an Irish resident company are chargeable to corporation tax at the higher 25% rate. I am advised by Revenue that due to the interaction of reliefs and credits after the calculation of gross tax by companies, it is not possible to separately identify the amount of net corporation tax paid on rental income by these companies. However, information in respect of net rental income for various years is published by Revenue on the “Summary of Corporation Tax returns”.
The Irish rental profits of a non-resident company are chargeable to income tax at the standard rate (currently 20%). As with Irish resident companies, due to the interaction with reliefs and credits, it is not possible to identify the net income tax paid on rental income by non-resident companies. Statistical information with respect to income tax paid by non-resident companies, who file an income tax return (Form 1) rather than a corporation tax return (Form CT1), is not currently available.
Real Estate Investment Trusts (REITs)
Finance Act 2013 introduced the regime for the operation of REITs in Ireland and the rules relating to REITs are set out in Part 25A, Taxes Consolidation Act 1997. The purpose of the REIT regime is to allow for a collective investment vehicle which provides a comparable after-tax return to investors to direct investment in rental property, by eliminating the double layer of taxation at corporate and shareholder level which would otherwise apply. This double layer of taxation is removed by providing that REITs are not subject to corporation tax on their rental profits or on any gains that arise from the disposal of rental properties, and requiring that REITs must distribute at least 85% of their profits annually for taxation at the level of the investor. Dividend Withholding Tax (DWT) provisions at a rate of 25% (20% prior to 1 January 2020) apply to distributions by REITs.
DWT does not apply on distributions to certain limited classes of investors such as a pension or a charity as they are more generally exempt from tax at the entity level, and nor will it apply to situations where the Parent / Subsidiary Directive applies. Investors can make a claim for a repayment of dividend withholding tax if they are entitled to a lower rate of withholding tax under a double tax agreement.
As REITs are not subject to corporation tax on their Irish property profits or gains, there is no obligation to report these amounts to Revenue. Revenue has also confirmed that, due to the small number of REITs involved and the obligation to maintain the confidentiality of taxpayer information, they cannot provide specific information in relation to the rental income associated with these entities, including specific detail relating to residential investment.
Irish Real Estate Funds (IREFs)
The rules relating to IREFs are set out in Chapter 1B of Part 27, Taxes Consolidation Act 1997, and were introduced by Finance Act 2016. An IREF is an investment fund, or a sub-fund, which derives 25% or more of its market value from Irish real estate.
As an investment undertaking, the profits or gains of the IREF are not taxed within the fund, but instead are subject to tax in the hands of the investors, its unit holders. IREFs are subject to a 20% IREF withholding tax on distributions to non-resident investors on the occurrence of an IREF taxable event. An IREF taxable event can broadly be defined as any way in which the value of the profits of the IREF are passed to the unit holder, e.g. by way of a relevant payment (which is akin to receiving a dividend). Irish resident individuals/corporates are subject to investment undertakings tax. Certain categories of investors such as pension funds, life assurance companies and other collective investment undertakings are generally exempt from having IREF withholding tax applied provided the appropriate declarations are in place.
189. Deputy Paul Kehoe asked the Minister for Finance the reason a person (details supplied) is not eligible for the Covid restrictions support scheme; the options available to same; and if he will make a statement on the matter. [27702/21]
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 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.
Details of CRSS were published 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. The Dáil has recently approved the extension of the CRSS until the end of June 2021.
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. 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.
To qualify for the scheme, certain conditions must be satisfied, including that the business must have an up to date tax clearance certificate and have complied with its tax filing and tax payment obligations. In circumstances where a business does not hold a tax clearance certificate, it cannot claim CRSS or Employment Wage Subsidy Scheme (EWSS) payments.
I am advised by Revenue that the business in question received tax clearance on 22 February 2021 after certain outstanding tax payment and tax return filing obligations were addressed. The business was registered for the CRSS on 23 February 2021 and submitted its first claim on 2 March 2021. The business received payment for the ‘claim period’ 4 January 2021 to 21 March 2021 on 3 March 2021 (i.e. 8 weeks previous and 3 weeks forward). The business remains eligible for the scheme and has continued to receive CRSS payments since then.
190. Deputy Richard Boyd Barrett asked the Minister for Finance if there is a statute of limitations for penalties or prosecutions on financial institutions for misconduct or breach of regulations; and if he will make a statement on the matter. [27757/21]
View answerThe Statute of Limitations does not apply to the Central Bank’s powers to impose penalties on financial institutions for breaches of regulatory requirements under its Administrative Sanctions Procedure.
In some instances, the Central Bank has the power to prosecute financial institutions for criminal offences under financial services legislation. Where the Central Bank has such a power to prosecute, this is confined to summary prosecutions in the District Court. The general limitation period for summary prosecutions of relevant offences under financial services legislation is provided for in Section 55(2) of the Central Bank (Supervision and Enforcement) Act, 2013, which is set out below for completeness. The general limitation period is 3 years, which also includes a date of knowledge clause extending the 3 years from the date that evidence sufficient to justify the bringing of a summary prosecution comes to the knowledge of the Central Bank. Despite this date of knowledge clause, there is a long stop provision preventing any proceedings from being brought at any time beyond 5 years from the date on which the offence was committed.
Section 55(2) of the Central Bank (Supervision and Enforcement) Act 2013 provides that:
(2) Notwithstanding section 10(4) of the Petty Sessions (Ireland) Act 1851 and any provision of financial services legislation, summary proceedings for a relevant offence under financial services legislation may be instituted -
(a) at any time within 3 years from the date on which the offence was committed, or
(b) if, at the expiry of that period, the person against whom the proceedings are to be brought is outside the State, within 6 months of the date on which he or she next enters the State, or
(c) at any time within 3 years from the date on which evidence that, in the opinion of the person by whom the proceedings are brought, is sufficient to justify the bringing of the proceedings, comes to that person's knowledge, whichever is the later, provided that no such proceedings shall be commenced later than 5 years from the date on which the offence concerned was committed.
191. Deputy Richard Boyd Barrett asked the Minister for Finance if he plans in any upcoming finance Bill to allow VAT on electricity for disabled electric vehicle use to be claimed back; if not, if he will request the Revenue Commissioners to allow same as an interim measure; and if he will make a statement on the matter. [27769/21]
View answer194. Deputy Cormac Devlin asked the Minister for Finance the supports available to qualified applicants purchasing an electric vehicle under the DD1 drivers and passengers with disabilities scheme, in particular the treatment of VAT with regard to diesel and petrol vehicles; and if he will make a statement on the matter. [27807/21]
View answerI propose to take Questions Nos. 191 and 194 together.
The Drivers and Passengers with Disabilities Scheme provides for repayment or remission of Value-Added Tax (VAT) and Vehicle Registration Tax (VRT), up to a certain limit, on the purchase of an adapted vehicle for the transport of a person with specific severe and permanent physical disabilities. It also provides for exemption from motor tax in respect of that vehicle, and a fuel grant.
The Scheme is open to persons who meet specified medical criteria. Qualifying applicants may apply for VAT and VRT relief, either as a driver with a disability or a passenger with a disability. In addition, there is provision for a family member of a passenger with a disability to apply. Relief from VAT and VRT is subject to specified limits which are dependent on the applicant type and the level of vehicle adaptation involved, summarised in the table below.
|
Category of applicant |
Maximum relief from VAT and VRT |
||
|
Adaptations |
Specific Adaptations |
Extensive Adaptations |
|
|
Drivers |
€10,000 |
€16,000 |
€22,000 |
|
Passengers |
€16,000 |
n/a |
€22,000 |
|
Organisations (driver) |
€10,000 |
€16,000 |
€22,000 |
|
Organisations |
€16,000 |
n/a |
€22,000 |
|
Organisations (with 5 or more disabled persons) |
No limits once certain criteria are met |
No limits once certain criteria are met |
No limits once certain criteria are met |
|
Condition:Vehicle to be held for - |
2 years |
3 years |
6 years |
Separately from this Scheme, under Section 135C(3)(b) of the Finance Act 1992, purchasers of certain electric vehicles may quality for VRT relief of up to €5,000. Where someone qualifies for relief under the Drivers and Passengers with Disability Scheme and also for the VRT relief on the purchase of an electric vehicle, then the combined level of the VRT relief cannot exceed the amount of VRT that would otherwise be applicable on the vehicle.
Members of the Scheme may claim payment of a fuel grant based on a per litre rate of €0.602 for petrol, €0.495 for diesel and €0.106 for liquefied petroleum gas (LPG). An annual maximum of 2,730 litres applies in respect of a driver or passenger, and 4,100 litres in respect of an organisation. The fuel grant covers petrol, diesel and LPG, it does not cover electricity used to recharge electric vehicles. However, it should be noted that electricity supplied for household use is not subject to Electricity Tax.
Full details of the Drivers and Passengers with Disability Scheme, including the application procedures in respect of VAT and VRT repayment/remission and the legislative criteria which must be met, are set out in a detailed information leaflet available on the Revenue website
193. Deputy Cormac Devlin asked the Minister for Finance the status of the operation of the DD1 drivers and passengers with disabilities scheme; the number of applications approved; the cost to the Exchequer by engine type, that is, diesel, petrol, electric and hybrid and other in each of the years the years 2016 to 2020, in tabular form; and if he will make a statement on the matter. [27806/21]
View answerI am informed by Revenue that the number of applications approved and the cost to the Exchequer of the disabled drivers passenger vehicles and the fuel grant schemes by engine type in the years 2016 to 2020 is provided in the tables attached.
Where the number is fewer than 10, these are indicated as such (“<10”) in accordance with Revenue’s statistical disclosure protocol to protect confidential taxpayer information.
|
Disabled Driver Passengers Vehicles |
Disabled Fuel Grant |
||||
|
Year |
Engine |
Applications |
Value €m |
Applications |
Value €m |
|
2016 |
DIESEL |
5,136 |
€42.48 |
9,973 |
€5.76 |
|
2016 |
DIESEL/ELECTRIC |
<10 |
€0.00 |
<10 |
€0.00 |
|
2016 |
ELECTRIC |
<10 |
€0.02 |
<10 |
€0.00 |
|
2016 |
FLEXIBLE FUEL |
<10 |
€0.00 |
15 |
€0.01 |
|
2016 |
HYBRID |
<10 |
€0.01 |
70 |
€0.04 |
|
2016 |
PETROL |
1,433 |
€7.32 |
4,866 |
€2.84 |
|
2016 |
PETROL/ELECTRIC |
85 |
€0.69 |
36 |
€0.02 |
|
2017 |
DIESEL |
4,625 |
€44.67 |
12,284 |
€6.97 |
|
2017 |
DIESEL/ELECTRIC |
<10 |
€0.00 |
<10 |
€0.00 |
|
2017 |
ELECTRIC |
<10 |
€0.02 |
<10 |
€0.00 |
|
2017 |
FLEXIBLE FUEL |
<10 |
€0.00 |
16 |
€0.01 |
|
2017 |
HYBRID |
<10 |
€0.02 |
69 |
€0.04 |
|
2017 |
PETROL |
1,416 |
€8.85 |
5,078 |
€2.97 |
|
2017 |
PETROL/ELECTRIC |
179 |
€1.68 |
108 |
€0.05 |
|
2017 |
PETROL/PLUG-IN |
<10 |
€0.05 |
<10 |
€0.00 |
|
2018 |
DIESEL |
4,515 |
€44.62 |
12,925 |
€7.57 |
|
2018 |
DIESEL/ELECTRIC |
<10 |
€0.01 |
<10 |
€0.00 |
|
2018 |
ELECTRIC |
<10 |
€0.01 |
<10 |
€0.00 |
|
2018 |
FLEXIBLE FUEL |
<10 |
€0.00 |
<10 |
€0.01 |
|
2018 |
HYBRID |
<10 |
€0.01 |
49 |
€0.02 |
|
2018 |
PETROL |
1,817 |
€12.43 |
5,097 |
€2.92 |
|
2018 |
PETROL/ELECTRIC |
295 |
€2.88 |
229 |
€0.12 |
|
2018 |
PETROL/PLUG-IN |
11 |
€0.13 |
<10 |
€0.00 |
|
2019 |
DIESEL |
4,099 |
€42.11 |
13,221 |
€7.62 |
|
2019 |
ELECTRIC |
<10 |
€0.09 |
<10 |
€0.00 |
|
2019 |
FLEXIBLE FUEL |
<10 |
€0.00 |
<10 |
€0.01 |
|
2019 |
HYBRID |
<10 |
€0.00 |
36 |
€0.02 |
|
2019 |
PETROL |
1,973 |
€14.29 |
5,447 |
€3.08 |
|
2019 |
PETROL/ELECTRIC |
528 |
€5.55 |
438 |
€0.22 |
|
2019 |
PETROL/PLUG-IN |
25 |
€0.29 |
15 |
€0.01 |
|
2020 |
DIESEL |
3,461 |
€37.15 |
12,107 |
€7.03 |
|
2020 |
DIESEL/ELECTRIC |
47 |
€0.49 |
<10 |
€0.00 |
|
2020 |
DIESEL/PLUG-IN |
<10 |
€0.01 |
<10 |
€0.00 |
|
2020 |
ELECTRIC |
22 |
€0.29 |
<10 |
€0.00 |
|
2020 |
FLEXIBLE FUEL |
<10 |
€0.01 |
11 |
€0.01 |
|
2020 |
HYBRID |
<10 |
€0.00 |
29 |
€0.02 |
|
2020 |
PETROL |
1,557 |
€12.23 |
5,213 |
€2.91 |
|
2020 |
PETROL/ELECTRIC |
608 |
€6.13 |
699 |
€0.35 |
|
2020 |
PETROL/PLUG-IN |
76 |
€0.96 |
28 |
€0.02 |
195. Deputy Eoin Ó Broin asked the Minister for Finance if there have been changes made to the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 in view of the Supreme Court decision of June 2020 (details supplied). [27902/21]
View answerThe Disabled Drivers & Disabled Passengers Scheme provides relief from VRT and VAT on the purchase and use of an adapted car, as well as an exemption from motor tax and an annual fuel grant.
The Scheme is open to severely and permanently disabled persons as a driver or as a passenger and also to certain organisations. In order to qualify for relief an organisation must be entered in the register of charitable organisations under Part 3 of the Charities Act 2009, be engaged in the transport of disabled persons and whose purpose is to provide services to persons with disabilities.
In order to qualify for relief the applicant must hold a Primary Medical Certificate (PMC) issued by the relevant Senior Area Medical Officer (SAMO) or a Board Medical Certificate (BMC) issued by the Disabled Driver Medical Board of Appeal. Certain other criteria apply in relation to the vehicle and its use, including that the vehicle must be specially constructed or adapted for use by the applicant.
The terms of the Scheme set out the following medical criteria, and that one or more of these criteria is required to be satisfied in order to obtain a PMC:
- be wholly or almost wholly without the use of both legs;
- be wholly without the use of one leg and almost wholly without the use of the other leg such that the applicant is severely restricted as to movement of the lower limbs;
- be without both hands or without both arms;
- be without one or both legs;
- be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg;
- have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs.
A Supreme Court decision of 18th June found in favour of two appellants against the Disabled Drivers Medical Board of Appeal's refusal to grant them a PMC. The judgement found that the medical criteria set out in the Regulations did not align with the regulation making mandate given in the primary legislation to further define criteria for ‘severely and permanently disabled’ persons.
On foot of the legal advice received, it became clear that it was appropriate to revisit the six medical criteria set out in Regulation 3 of Statutory Instrument 353 of 1994 for these assessments. In such circumstances, PMC assessments were discontinued until a revised basis for such assessments could be established. The medical officers who are responsible for conducting PMC assessments need to have assurance that the decisions they make are based on clear criteria set out in legislation. While Regulation 3 of Statutory Instrument No. 353 of 1994 was not deemed to be invalid, nevertheless it was found to be inconsistent with the mandate provided in Section 92 of the Finance Act 1989.
In order to allow for the PMC assessments and appeals to recommence I brought forward an amendment to the Finance Bill to provide for the existing medical criteria in primary legislation which, following the approval of the Finance Act 2020, allowed assessments to recommence.
Following approval of the Finance Act 2020, a comprehensive review of the scheme, to include a broader review of mobility supports for persons with disabilities and the criteria for qualification for the Scheme, will be conducted this year. On foot of that review new proposals will be brought forward for consideration.
196. Deputy Paul Kehoe asked the Minister for Finance if he will reconsider the connected party eligibility criteria for EWSS in an instance in which the connected party is a registered apprentice, but had not been on the payroll and paid at any time between 1 July 2019 and 30 June 2020; and if he will make a statement on the matter. [28033/21]
View answerThe Financial Provisions (Covid-19) (No. 2) Act 2020 (Act No. 8 of 2020) provides for the introduction of the Employment Wage Subsidy Scheme (EWSS), which is an economy-wide enterprise support that gives a flat rate subsidy to qualifying employers based on the numbers of eligible employees on their payroll and the level of gross pay (to employees). The EWSS replaced the Temporary Wage Subsidy Scheme (TWSS) on 1 September 2020.
The legislation provides that only connected persons on the payroll of the employer and paid at any time between 1 July 2019 to 30 June 2020 are eligible for EWSS. Connected parties include brothers, sisters, linear ancestors, linear descendants, aunts, uncles, nieces, nephews of any individual and their spouse. Therefore, the EWSS cannot be claimed in respect of certain connected parties who were not on the employer payroll and paid at any time between 1 July 2019 and 30 June 2020.
However, this does not mean that employers cannot avail of the EWSS in respect of apprentices that correctly meet the eligibility criteria as set down in the legislation.
