Éamon Ó Cuív (Galway West, Fianna Fail) | Oireachtas source

Gabhaim buíochas leis an Leas-Cheann Comhairle. Is cúis aiféala dom nach raibh mé anseo nuair a thosaigh sí. Ag casadh le seanchara de do chuidse a bhí mé, an t-iarTheachta O'Sullivan.

Shortly after the Covid restrictions support scheme, CRSS, was announced, guidelines were issued on 3 November for the scheme. Based on these guidelines many businesses applied for the scheme and spent time and money preparing applications. In early December many of these businesses which were badly hit by the restrictions the Government brought in, both in the spring and in the autumn, effectively closing the businesses, were stunned to receive letters of refusal based on new guidelines published on 4 December. In the guidelines issued on 3 November the relevant condition of eligibility was, "...the company, self-employed individual or partnership carries on a trade or trading activities from a business premises located wholly within a region of the country for which restrictions announced by the Government to combat the effect of Covid-19 are in operation".

Furthermore, the regulations of 3 November go on to clearly define what a business premises is as follows:

For the purposes of the CRSS, a business premises is the building, or similar fixed physical structure, in which a business activity is ordinarily carried on. Mobile premises, or premises which are not permanently fixed in place, do not meet the definition of business premises...Examples of what would not meet the definition of a business premises for these purposes ... include ... taxis, vans, trucks or similar vehicles ... stalls such as market stalls or trade fair stalls ... [and] circuses or fun fairs which are not permanently in place.

On 4 December new guidelines were issued with major changes in the definition of a business premises. This is summed up in the sentence:

‘Ordinarily carried on’ from a business premises requires that the business activity takes place in the business premises. However, it is accepted that a minor element of the activity may take place outdoors, for example a restaurant with an outdoor seating area connected to, or adjacent to, the restaurant.

This new definition excludes outdoor activities, even if the tickets are purchased in a building on the basis that the activity is carried on outdoors. The guidelines then exclude such activities as: outdoor theme and amusement parks; commercial visitor farms; camping and caravan sites; commercial gardens and commercial parks; outdoor activity centres, for example paintballing, go karting, ziplining; golf courses, pitch and putt courses and driving ranges; clay-pigeon shooting; outdoor water sport centres; and bus tours/bike tours. I understand that even boats such as the Jeanie Johnsonand the MV Cill Airneright outside the door which never move and are fixed restaurants in a fixed place are considered to be excluded.

Two principles arise here. The first is the principle that an application can only be judged and the rule enforced on the day of application. I therefore contend that all applications received before 4 December should be adjudicated on the guidelines of 3 November.

The second issue is why did the rules change? These excluded businesses suffered as significant losses due to Covid-19 restrictions as the now post 4 December eligible businesses. As to one of these businesses, I am certain the Ombudsman would have something to say about this sharp practice which could leave serious egg on the face of the Department and of Revenue. There is no point in telling me that these are only guidelines. All of the directions from Revenue as far as I understand are called guidelines but that does not mean that it was not the rulebook at the time and that the Government rewrote the rulebook post factumafter these applications were in. I have no problems with applications after 4 December. I do not know why the Government did this. It is small-minded but I can understand the logic before 4 December. I call on the Government to judge these applications on the guidelines that it published.

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