Tuesday, 15 June 2021

Questions (365)

Michael Healy-Rae

Question:

365. Deputy Michael Healy-Rae asked the Minister for Finance if the case of a company (details supplied) will be addressed; and if he will make a statement on the matter. [31475/21]

View answer

Written answers (Question to Finance)

Section 11 of the Finance Act 2020 provides the legislative basis for the Covid Restrictions Support Scheme (CRSS). 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. A qualifying business must operate from a business premises located in a region that is subject to restrictions introduced in line with the Government’s Living with COVID-19 Plan.

The scheme is designed to help traders 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. The legislation also provides that a claim for the CRSS can be made no later than eight weeks from the date on which the ‘claim period’ commences.

I am advised by Revenue that the business in question registered for the CRSS on 17 November 2020 and submitted its first claim on 4 December 2020 and correctly received payment for the ‘claim period’ 19 October 2020 to 6 December 2020. The business did not submit another claim until 17 May 2021 and correctly received payment for the ‘claim period’ 15 March 2021 to 16 May 2021. Under the legislation, it is not possible to provide CRSS payments to the business from 30 December 2020 to 14 March 2021 as these dates fall outside of the 8-week claim time limit.

Revenue has also confirmed that the business, which has now reopened, has received CRSS ‘restart payments’ and is no longer eligible for the scheme.

Questions Nos. 366 to 369, inclusive, answered with Question No. 78.