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 also 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.
I am advised by Revenue that the business in question is a Private Members Club, where gaming (within the meaning of the Gaming and Lotteries Act 1956) is carried on exclusively amongst members. While this business sector was initially restricted due to the pandemic, it was removed from the ‘restricted list’ with effect from 6 September 2021. As such, the sector, including the business in question, does not qualify for the CRSS from that date.
Finally, Revenue has confirmed that the business received CRSS payments from 13 October 2020 to 5 September 2021 and that the company have not yet availed of the restart week payment. They were advised on October 4th as to how they can apply for this payment.