I propose to take Questions Nos. 79 and 80 together.
The Business Resumption Support Scheme (BRSS) is a targeted support for companies, self -employed individuals, partnerships as well as certain charities and sporting bodies that carry on a trade that was significantly impacted by COVID-19 public health restrictions, including where the impact has continued after the easing of the restrictions.
The Scheme is available to businesses that were actively trading on 1 September 2021 and intend to continue doing so. To qualify for the BRSS, a business must be able to demonstrate that the turnover from its trade in the period from 1 September 2020 to 31 August 2021 is no more than 25% of a ‘reference turnover amount’, which is based on when the business commenced. A qualifying person may, since early September, make a claim under BRSS for a single payment which will be equal to three times the average weekly turnover of the relevant business activity in a reference period, subject to a maximum payment under the scheme of €15,000. The closing date for applications was 30 November 2021.
Eligible businesses may make a claim for a once-off support payment under BRSS irrespective of whether they have previously qualified for other COVID-19 related Government schemes and detailed operational guidelines on the scheme are available on the Revenue website.
Registration for BRSS opened on 6 September 2021. Up to 25 November, 1,670 businesses with 1,790 trades have availed of BRSS and claims of €5.7 million have been made under the Scheme.
Companies and self-employed individuals, including those in the sectors mentioned by the Deputy may be entitled to support under other measures put in place by Government, including the Covid Restrictions Support Scheme (CRSS), the Employment Wage Subsidy Scheme (EWSS) and the COVID Pandemic Unemployment Payment (PUP). Businesses may also be eligible to warehouse certain tax liabilities. In recognition of the unprecedented challenges facing the Hospitality and Tourism sector, I provided for a reduction in the VAT rate to supplies of certain goods and services which primarily relate to the hospitality and tourism sector from 13.5% to 9% in Budget 2021 and the reduced rate was extended until 1 September, 2022 in the Finance (COVID-19 and Miscellaneous provisions) Act 2021.
The Covid Restrictions Support Scheme (CRSS) is provided for in section 11 of the Finance Act 2020. 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 average weekly turnover of the business in a reference period, which in most cases is 2019. Eligibility for the scheme depends on the particular circumstances of the individual business.
CRSS remains available to qualifying businesses until 31 December 2021. A total of €704m has already been paid out under the CRSS in respect of 25,500 premises.
The Employment Wage Subsidy Scheme (EWSS) provides a subsidy to qualifying employers based on the numbers of paid and eligible employees on the employer’s payroll and charges a reduced rate of employer PRSI of 0.5% on wages paid which are eligible for the subsidy payment.
The objective of the EWSS is to support employment and maintain the link between the employer and employee insofar as is possible. The EWSS has been a key component of the Government’s response to the continued Covid-19 crisis to support viable firms and encourage employment in the midst of these very challenging times.
The cost to date (as at 25th November) is almost €6.5 billion, comprising of direct subsidy payments of €5.58 billion and PRSI forgone of €877 million to 51,700 employers in respect of over 690,300 employees.
It is widely acknowledged that the EWSS has played a central role in supporting businesses, encouraging employment and helping to maintain the link between employers and employees during this pandemic.
Government policy has been that there will be no cliff edge to the support, at the same time, it is necessary to unwind and phase out this temporary, emergency support measure. That is why, on Budget Day, I announced the extension of EWSS in a graduated form until 30 April 2022. This ensures there will be no sudden end to the EWSS and also provides clarity and certainty to business.
The purpose of these schemes is to give viable businesses the opportunity to survive the economic shock of the pandemic and to help as many as possible to recover and seek to ensure their future.
Since the onset of the Covid-19 pandemic, the Government has adopted a proactive and dynamic approach to supporting businesses and individuals insofar as possible during this challenging time.
As regards the EWSS and the current circumstances referenced by the Deputy in his questions, the Government continues to monitor developments closely and will consider if any response is required at an appropriate time.
