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.
The CRSS applies to businesses carrying on trading activities from a business premises located in a region subject to restrictions, which requires the business to prohibit or considerably restrict customers from accessing their business premises and as a result, is operating at less than 25% of turnover in 2019.
Any business that can remain open without having to prohibit or significantly restrict access to their business premises, but chooses not to remain open, will not be eligible to claim under CRSS.
It is not sufficient that the business supplies goods or services to another business that qualifies for the support because, under the Covid restrictions, that other business is required to temporarily close, or significantly reduce, its activity. Each business must satisfy the eligibility criteria in their own right.
There are no plans to change the eligibility criteria for the CRSS. The CRSS is targeted at businesses who are forced to restrict access to their premises on foot of health regulations. It is a part of the broad spectrum of Government supports being provided to assist businesses impacted by COVID-19.
The Government has provided an enormous amount of support in response to the Covid-19 pandemic. A range of measures were put in place by Government to support people and businesses most affected by the financial shock of the pandemic. This support has been economy-wide, and there has also been significant additional support for sectors that have been particularly impacted by the pandemic. These include the COVID Pandemic Unemployment Payment (PUP) and the Employment Wage Subsidy Scheme (EWSS). Businesses may also be eligible to warehouse VAT and PAYE (Employer) debts and also excess payments received by employers under the Temporary Wage Subsidy Scheme. The Small Business Assistance Scheme for COVID (SBASC) and Tourism Business Continuity Scheme have also been established in order to support those businesses most at risk, with significant cost to the Exchequer. Other schemes which have been established include the Live Performance Support Scheme (LPSS) and the Music Entertainment Business Assistance Scheme (MEBAS), both of which are targeted at supporting the commercial live performance sector. My department and Revenue have been engaging with other departments including the Department of Enterprise, Trade and Employment and the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media around the development of these supports,
The purpose of the CRSS is to provide additional support to the businesses who have had to close temporarily or significantly restrict access to their premises as a direct result of public health Regulations. The Government will continue to assess the effects of the Covid-19 pandemic on the economy and I will continue to work with Ministerial colleagues to ensure that appropriate supports are in place to mitigate these effects.