Dáil Éireann Debate, Thursday - 4 February 2021
44. Deputy Niamh Smyth asked the Minister for Finance if the case of a person (details supplied) will be reviewed; if reassurance or clarity can be provided on supports in the case; and if he will make a statement on the matter. [6089/21]
Amharc ar fhreagra47. Deputy Joan Collins asked the Minister for Finance when he will put in place a community business restrictions support scheme to respond to small business such as travel agencies that have been unable to access the Covid restrictions support scheme. [6158/21]
Amharc ar fhreagraI propose to take Questions Nos. 44 and 47 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.
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 which was launched earlier this week. 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.
