Dáil Éireann Debate, Thursday - 8 July 2021
182. Deputy Emer Higgins asked the Minister for Finance if his Department or the Revenue Commissioners that will draft the eligibility criteria for the business resumption support scheme; the section of his Department or the Revenue Commissioners that will be responsible for drafting the eligibility criteria; and if he will make a statement on the matter. [37043/21]
Amharc ar fhreagraThe Business Resumption Support Scheme is a new scheme for vulnerable but viable businesses, particularly in sectors that were significantly impacted throughout the pandemic, even during periods when restrictions were eased. The BRSS and its eligibility criteria are provided for in section 5 of the Finance (Covid-19 and Miscellaneous Provisions) Bill 2021 currently before the Oireachtas.
The main eligibility criterion is contained in subsection (3)(b)(i) which provides that claimants must demonstrate that, during the specified period, the turnover of the relevant business activity, of the claimant, was an amount that is 25 per cent (or less) of the reference turnover amount, as defined.
Subsection (4) provides for several additional conditions of the scheme:
(4)(a) A person must register on the ROS system for the scheme and provide all items of information as required by the Revenue Commissioners at the registration stage as specified in Subsection (10).
(4)(b) In making a claim, a person must submit an electronic claim on the ROS system. A person must provide all items of information as required by the Revenue Commissioners at the claim stage as specified in Subsection (10).
(4)(c) Claimants must make a declaration on ROS that they satisfy all required conditions of the scheme and that they are a qualifying person.
(4)(d) A person must be in compliance with all Value Added Tax obligations that may apply to it, including registration and furnishing of returns.
(4)(e) A person must be eligible for tax clearance, in accordance with section 1095 of the Taxes Consolidation Act 1997, for the duration of the application period.
(4)(f) That a person, at the commencement of the application period, is in the course of carrying on the relevant business activity and intends to continue to do so. A relevant business activity is regarded as being carried on where supplies of goods or services are actually being made to customers.
(4)(g) That a person is not entitled to make a claim under Section 485 of the Taxes Consolidation Act 1997 for support under the Covid Restrictions Support Scheme (“CRSS”) in respect of any week that includes 1 September 2021.
Eligibility for the scheme is not restricted by location, rate paying or physical premises. In addition, certain charities and approved bodies which were not eligible for CRSS will be eligible for the BRSS in accordance with subsection (2).
