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Covid-19 Pandemic Supports

Dáil Éireann Debate, Wednesday - 3 February 2021

Wednesday, 3 February 2021

Ceisteanna (164, 166, 171, 172, 177, 189, 191, 192, 197, 207)

Seán Canney

Ceist:

164. Deputy Seán Canney asked the Minister for Finance if he will review the Covid restrictions support scheme, as it is limited and excludes many businesses that have been directed to shut due to Covid-19 restrictions; and if he will make a statement on the matter. [4991/21]

Amharc ar fhreagra

Pádraig O'Sullivan

Ceist:

166. Deputy Pádraig O'Sullivan asked the Minister for Finance the reason an application by a person (details supplied) for the Covid restrictions support scheme was refused; the other supports available for a person in this situation; and if he will make a statement on the matter. [5021/21]

Amharc ar fhreagra

Michael Collins

Ceist:

171. Deputy Michael Collins asked the Minister for Finance if the Covid restrictions support scheme will be made available to caravan and camping parks in order that they can remain in business when the recovery occurs (details supplied); and if he will make a statement on the matter. [5059/21]

Amharc ar fhreagra

Chris Andrews

Ceist:

172. Deputy Chris Andrews asked the Minister for Finance the reason a business (details supplied) was not eligible to apply for the Covid restrictions support scheme; and the other supports available to this business to keep it afloat during the pandemic. [5091/21]

Amharc ar fhreagra

Michael Ring

Ceist:

177. Deputy Michael Ring asked the Minister for Finance if the criteria for the Covid restrictions support scheme can be reviewed to enable service providers (details supplied) directly affected by hospitality closures to qualify. [5131/21]

Amharc ar fhreagra

Michael Lowry

Ceist:

189. Deputy Michael Lowry asked the Minister for Finance if his attention has been drawn to the fact that charities have seen their income decimated and while retail charity shops were a once valuable source of income these shops have remained closed due to Covid-19 restrictions; if the decision not to allow charity retail outlets to apply for the Covid restrictions support scheme will be reconsidered (details supplied); and if he will make a statement on the matter. [5405/21]

Amharc ar fhreagra

Fergus O'Dowd

Ceist:

191. Deputy Fergus O'Dowd asked the Minister for Finance if concerns raised by a person (details supplied) in respect of access to the Covid restrictions support scheme for the travel and tourism industry will receive a response; and if he will make a statement on the matter. [5462/21]

Amharc ar fhreagra

Michael McNamara

Ceist:

192. Deputy Michael McNamara asked the Minister for Finance if the Covid restrictions support scheme can be amended to support a seasonal business (details supplied); and if he will make a statement on the matter. [5465/21]

Amharc ar fhreagra

Christopher O'Sullivan

Ceist:

197. Deputy Christopher O'Sullivan asked the Minister for Finance if consideration will be given to a scheme similar to Covid restrictions support scheme for businesses that do not have a fixed premises; if not, if consideration will be given or to amend the qualifying criteria of the existing scheme in order that these businesses that are also significantly affected by restrictions introduced to combat the Covid-19 pandemic can avail of the support to cover their ongoing expenses; and if he will make a statement on the matter. [5535/21]

Amharc ar fhreagra

Niall Collins

Ceist:

207. Deputy Niall Collins asked the Minister for Finance the reason a company (details supplied) that is unable to trade as a result of Covid-19 was refused the Covid restrictions support scheme; and if he will make a statement on the matter. [5866/21]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 164, 166, 171, 172, 177, 189, 191, 192, 197 and 207 together.

The 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. The support is available to companies, self-employed individuals and partnerships who carry on a trade or trading activities, the profits from which are chargeable to tax under Case I of Schedule D, from a business premises located in a region subject to restrictions introduced in line with the Living with Covid-19 Plan.

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:

https://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. For the purposes of CRSS, a qualifying “business premises” is a building or other similar fixed physical structure in which a business activity is ordinarily carried on.

A self-employed travel agent providing services from a home office, which is not customer-facing, will not meet the eligibility criteria.

Where a business does not ordinarily operate from a fixed business premises, such as a camping or caravan site, that business will not meet the eligibility criteria for CRSS. However, Deputies will be aware of the Tourism Business Continuity scheme, a €55m strategic funding scheme announced as part of Budget 2021 to support tourism businesses which was launched earlier this week. I understand that caravan and camping and other outdoor accommodation providers that are registered with Fáilte Ireland are eligible for phase 1 of this scheme. Further details of the scheme are available on the Fáilte Ireland website at https://www.failteireland.ie/new-%E2%82%AC55million-business-continuity-scheme-for-the-tourism-sector.aspx.

It is not sufficient that the trade of a business has been impacted because of a reduction in customer demand as a consequence of Covid-19. The scheme only applies where, as a direct result of the specific terms of the Government restrictions, the business is required to either prohibit or significantly restrict access to its business premises, as is currently the case for a business whose trade involves providing non-essential training services to customers at its own business premises.

Where the trade of a business consists of the provision of health and safety training services at the business premises of a customer, the business would not qualify for CRSS because any reduction in turnover of the business during a period of restrictions would not be because of a restriction on access to the premises of that particular business.

It is noted that essential health and safety training (that cannot be done remotely) is considered as an essential service and is therefore not subject to restrictions under public health regulations. Therefore, where the trade of a business consists of the provision of essential health and safety training services, that business would not be eligible to claim under CRSS.

Where the trade of a business consists of a combination of essential and non-essential health and safety training and/ or of non-essential health and safety training carried out at its own business premises and at the business premises of its customers, the business would be eligible to claim under CRSS in respect of that part its trade which relates to health and safety training carried out at its own business premises where the business meets all the eligibility criteria.

Where a business supplies goods or services to businesses in the hospitality industry which, under the specific terms of the Covid restrictions, are required to prohibit or significantly restrict customers from accessing their business premises (for example restaurants), it will not result in the supplier business being eligible to make a claim under CRSS.  Each business must meet the qualification criteria in their own right.

A charity shop that is not chargeable to tax under Case I of Schedule D will not qualify for CRSS. This includes a charity shop that has been granted charitable tax exemption status because it is exempt from paying corporation tax or income tax on any income received where the income is used for its main charitable purpose.

I have no plans to change the eligibility criteria for the CRSS. The CRSS is just one of the Government’s supports to assist businesses impacted by COVID-19. Businesses who are not eligible for CRSS may be entitled to alternative supports put in place by the Government, including the COVID Pandemic Unemployment Payment (PUP), the Employment Wage Subsidy Scheme (EWSS) and the Tourism Business Continuity Scheme. Businesses may also be eligible under the Debt Warehousing Scheme to ‘park’ certain VAT and PAYE (Employer) liabilities, excess payments received under the Temporary Wage Subsidy Scheme (TWSS), outstanding balances of self-assessed Income Tax for 2019 and Preliminary Tax for 2020.

I will continue to work with Ministerial colleagues to ensure that appropriate supports are in place to mitigate the effects of the Covid-19 pandemic on the economy.

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