Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I move amendment No. 9:

In page 13, line 13, to delete "(18)" and substitute "(20)".

I suggest that I speak about the group of amendments and then I can deal with questions from the committee on individual amendments that have been tabled in my name. With the permission of the committee I will speak on the group overall and after I have made my opening contribution on the group we can then deal with any questions on each amendment, if Deputies want to raise them. As Deputy Doherty said, many of the amendments I have tabled are technical but if there are some that require debate by the committee of course I will do so.

In opening this discussion on the amendments to the Covid restrictions support scheme, it is important to recognise the important role the scheme will play in addressing the exceptional circumstances faced within our economy by the effects of the pandemic. Against this background, it is worth noting that Revenue will this week begin making significant payments to many thousands of businesses directly affected by the Government restrictions imposed on them as a result of the move to level 5.

The CRSS has received support within the Oireachtas and the business community. Revenue has been highly responsive in building the necessary technical online infrastructure to manage efficiently the disbursement of essential cash flow to businesses. The CRSS is a targeted support designed to assist those businesses where the Government restrictions set out in the Government's living with Covid plan prohibit or significantly restrict customers from accessing their business premises. It is envisaged that, in the vast number of cases, the CRSS will be available at levels 3 to 5, with certain businesses continuing to benefit at levels 1 and 2.

The scheme is an important element in the extensive range of supports that the Government has put in place and complements other schemes, for example, the employment wage subsidy scheme, EWSS, the warehousing of tax liabilities and the waiving of commercial rates.

In designing the scheme and providing for it in legislation, it was necessary to provide appropriate anchor points. The first comprises the restrictions introduced by the Government under public health regulations to combat the effect of Covid-19. These restrictions result in particular businesses having to close for a period or in other instances that significantly restrict how customers may access a business premises. The second is that the business is trading from a business premises located in a geographical region that is subject to Covid restrictions.

We recognised from the outset that there would be gaps in the previous levels of support. I worked with my ministerial colleagues to ensure that a further set of supports would be put in place. This scheme is an upfront cash payment that will enable eligible businesses to meet costs associated with their business premises, such as rent, insurance and utilities, during periods when they are closed or access to them is restricted due to public health restrictions.

Section 11 introduces sections 484 and 485 to the Taxes Consolidation Act 1997 to provide for the CRSS. A number of technical amendments are necessary to ensure that the CRSS operates as intended. An appeals mechanism is being introduced whereby a business that is refused entry or a claim to the CRSS may appeal to the Tax Appeals Commission should the business be aggrieved by the determination of a Revenue officer. A precedent partner will make a claim on behalf of a partnership to ease the administrative burden on businesses. In the Bill as initiated, each partner was required to make a claim based on his or her share of the partnership. This was viewed as administratively onerous. The precedent partner is now required to provide each partner with a statement setting out the amount of the CRSS claimed. A mechanism to deal with the scenario of restrictions being lifted earlier than expected, thereby creating a CRSS overclaim, is now included in the Bill. Where a business receives an overpayment in such a situation, it should not claim for that period in its next CRSS claim or may have the overpayment set against the CRSS. The definitions in respect of Covid restrictions and the claim period are amended to ensure that they operate as intended. These updates required subsequent amendments. To ensure that a qualifying business can make a claim under this scheme, that is, where there is specific business subject to restrictions, it is necessary to individualise the claim period by reference to the relevant business activity. The amendments provide that a person shall make a claim and assess his or her eligibility in three-week intervals.

Other changes include some technical amendments throughout the Bill to update numerical references, clarify that the unauthorised amount in overclaims or invalid claims in respect of an individual is not liable for PRSI or USC, remove excess wording in places, and correct or clarify references elsewhere.

I also take the opportunity to give notice that I may have several amendments to this section on Report Stage.

I note that Deputies Boyd Barrett, Bríd Smith, Gino Kenny and Paul Murphy seek to add further conditions, including arguing for the business to pay a “living wage”, which is not defined, as well as other conditions concerning, for example, trade union membership. Several other amendments from Deputies Nash, Doherty, Boyd Barrett, Bríd Smith, Gino Kenny and Paul Murphy have been ruled of order, which I am sure we will discuss.

Regarding the employment conditions that many of those Deputies seek to introduce, I accept that these are important issues but this scheme is not the appropriate place to address them. As I said previously, any additional conditionality will make it more difficult for employers to benefit from the CRSS and could have the effect of job losses. I also point out that the conditions put forward go beyond the remit of the Revenue Commissioners, which is operating the CRSS, and that other public bodies, including the Workplace Relations Commission, WRC, have responsibilities in that area.

I can deal with other points that have been raised as we go through this section. To update the Deputies on the operation of the scheme, it has been open since 1 November and, as of lunchtime today, 9,838 businesses have registered in respect of 11,180 premises. The claims process will be available from tomorrow, 17 November, which means that many businesses will have payments in their accounts this week. We understand the difficulties businesses and individuals are facing, and this measure should give them a fighting chance to remain viable and be in a strong position as the public health situation recovers. I understand that amendments Nos. 21, 36, 39, 44 and 96 have been ruled out of order. I do not propose to accept any Opposition amendments, so I will oppose amendment No. 43. I will press amendments Nos. 9 to 20, inclusive, 22 to 35, inclusive, 37, 38, 40 to 42, inclusive, 45 to 95, inclusive, and 97 to 100, inclusive.