Dáil Éireann Debate, Tuesday - 27 July 2021
310. Deputy Fergus O'Dowd asked the Minister for Finance if a response will issue in relation to queries raised by a person (details supplied) and local business owner who has been denied access to the Covid restrictions support scheme; if the appropriate advice and assistance will be provided in the case; and if he will make a statement on the matter. [39550/21]
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. Details of CRSS are set out 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 at: www.revenue.ie/en/corporate/press-office/budget-information/2021/crss-guidelines.pdf.
To qualify under the scheme a business must, under specific terms of the Covid restrictions, be required to either prohibit or significantly restrict, customers from accessing their business premises to acquire goods or services, with the result that the business either has to temporarily close or to operate at a significantly reduced level. A business must be able to demonstrate that, because of the Covid restrictions, the turnover of the relevant business activity during the period of restrictions will be no more than 25% of the “relevant turnover amount”.
The “relevant turnover amount” is calculated by reference to a business’s average weekly turnover for the relevant business activity in a prior period, the identification of which period depends on whether the business is an “established business” or a “new business”. An established business is a business that commenced trading prior to 26 December 2019 and the relevant turnover amount for such a business is based on average weekly turnover in 2019. A new business is a business that commenced between 26 December 2019 and 12 October 2020 and the relevant turnover amount for such a business is based on average weekly turnover in this period.
If an established business or a new business does not have any turnover in the applicable reference period, such that it does not have any reference turnover amount, the business will not be entitled to make a claim under the scheme. Having a turnover figure in the reference period is a key anchor of CRSS – it is used for the purposes of establishing that the necessary reduction in turnover is met and also to calculate any payment which may be due under the scheme.
CRSS is one of a number of supports introduced by the Government to assist businesses impacted by COVID-19. A business that does not qualify for CRSS may be entitled to financial support under other measures put in place by the Government, including the Employment Wage Subsidy Scheme (EWSS). The business may also be eligible under the Debt Warehousing Scheme to ‘park’ certain VAT and PAYE (Employer) liabilities and any excess payments received under the Temporary Wage Subsidy Scheme (TWSS).
Deputies will also be aware of the Business Resumption Support Scheme, details of which are set out in Section 5 of the recently enacted, Finance (COVID-19 and Miscellaneous Provisions) Act 2021. The BRSS will be implemented in September 2021. This scheme is being introduced for vulnerable but viable businesses, particularly in sectors that were significantly impacted throughout the pandemic, even during periods when restrictions were eased. Businesses whose turnover is reduced by 75% in the reference period will be eligible. The reference turnover amount is calculated by having regard to when the business commenced; For the purpose of the scheme an established relevant business activity is a business activity trading throughout 2019 or a business commenced up to 9 March 2020, while a new relevant business activity is a business commenced between 10 March 2020 but before 26 August 2020.
The scheme will not be restricted by location, rate-paying or physical premises. Businesses will be eligible to apply for a once-off payment based on a percentage of their average weekly turnover for 2019, subject to a maximum payment of €15,000, provided they meet the qualifying criteria.
