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Covid-19 Pandemic Supports

Dáil Éireann Debate, Tuesday - 21 September 2021

Tuesday, 21 September 2021

Questions (176)

Jackie Cahill

Question:

176. Deputy Jackie Cahill asked the Minister for Finance if it is possible for a publican whose licence expired during the Covid-19 lockdown to claim the Covid restrictions support scheme during the period they were closed; and if he will make a statement on the matter. [44651/21]

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Written answers

The Covid Restrictions Support Scheme (CRSS) is provided for by Section 11 of the Finance Act 2020 and 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 trade must be carried on from a business premises that is located in a region subject to restrictions introduced in line with the Government’s ‘Living with Covid-19 Plan’, with the result that the business is required to prohibit or significantly restrict customers from accessing its premises. The eligibility criteria for the CRSS also requires the business to have a valid tax clearance certificate and that turnover from the trade during the restricted period is no more than 25% of the average turnover in 2019 or the average turnover in 2020 for a new business.

A further condition is that a business would have continued to trade but for the Covid restrictions and intends to resume trading once the restrictions cease. In circumstances where a publican’s license has expired and is not being renewed, such that the business cannot resume trading, then this condition is not met and the business is not eligible for the CRSS. However, if the business sought and subsequently obtained a renewal of the publican’s licence and intended to resume the business on the easing of Covid restrictions, then the business would meet this condition.

Assuming the Deputy’s question is based on a specific case, I suggest the business concerned contacts Revenue directly to confirm its eligibility for the CRSS, based on the full facts and circumstances of the case.

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