Mr. Niall Cody:

It is difficult but there are certain cases that have been referred to the Garda. This is not like normal tax evasion. Unfortunately, any repayment system will lead to unscrupulous activity. The temporary wage subsidy scheme had a great basis in that a person had to be on the payroll before anybody dreamt of a subsidy scheme. People had to be on the payroll on 28 February 2020. EWSS allows new businesses and employees. In the context of the money we have paid, it is a really small amount, but we are very concerned and have referred certain cases to the Garda. We work closely with the Department of Social Protection. I distinguish the fraudulent-type case completely from businesses that may have thought they would have been eligible and expected turnover to drop but the weather was better through September so outdoor dining and drinking might have been better than anticipated.

In a way, there was some drop off through the eligibility review form. We have been very clear that where a business had good cause to enter the scheme but it became apparent that it no longer qualified, if the business ceased its participation immediately, we tend to take a reasonable approach to what may have been claimed earlier. We do not always seek to recover it all, even if the business falls a little short of the eligibility criteria, once there is reasonableness in the case. The fraudulent criminal cases, small in number though they are, amount to what is essentially robbery rather than the tax evasion we are used to.