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Covid-19 Pandemic Supports

Dáil Éireann Debate, Thursday - 18 February 2021

Thursday, 18 February 2021

Ceisteanna (90)

Neale Richmond

Ceist:

90. Deputy Neale Richmond asked the Minister for Finance if there is scope to extend the backdating of the Covid restrictions support scheme further than eight weeks to encompass companies that had issues with the initial application; and if he will make a statement on the matter. [9028/21]

Amharc ar fhreagra

Freagraí scríofa

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

Where a business is eligible to make a claim under the CRSS, a claim may be made through the Revenue Online System (ROS). A claim may be made up to eight weeks from the date on which a claim period commences, which in most cases will be the first day on which the Covid restrictions apply to the business concerned. Where Covid restrictions continue to apply to the business beyond a period of three weeks, the eight-week time limit applies from the first day of each three-week period for which the Covid restrictions continue to apply to the business.

In order to make a claim, a business must first register for CRSS via the eRegistration system on ROS. A person must have an up to date tax clearance certificate in order to successfully register. As part of the registration process, the person will be required to provide certain information in relation to the business premises and turnover. In some cases, the registration may not be completed within the eight-week time period for making a claim for payment under CRSS. This might arise where the registration application is made towards the end of the eight-week time limit or where Revenue requests additional information in connection with the application. In these circumstances, to ensure that a business is not adversely affected, and provided the business applies to be registered within the eight-week time period and provides the required information as part of the registration process, the business will be able to make a claim within three weeks of being registered for CRSS where this is later than the expiry of the eight-week time limit.

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