Seán Fleming (Laois-Offaly, Fianna Fail) | Oireachtas source

By way of information, so the public watching will be aware of the current position, up to yesterday 15,000 businesses had registered for the scheme, covering 17,900 premises. A total of 2,400 new applications have been received in the past day or so. Claims totalling €111.6 million in respect of 15,300 premises have been received, and €110 million has already been processed for payment. Therefore, the rate of payment processing in respect of valid applications is 99%.

The Deputy mentioned the possibility of re-examining this matter without litigation or going to the Ombudsman. The Deputy will have to take clear note of my position because this is a taxation measure in relation to an advanced credit in respect of trading expenses. It is very much a financial measure and a taxation measure. Owing to that, the legislation states specifically that appeals concerning the Revenue Commissioners in respect of a tax matter must go to the Tax Appeals Commission rather than the Ombudsman. Issues of processing and administration may be matters for the Ombudsman but a query on the underlying tax credit that may be available is a matter for the Tax Appeals Commission, as set out in the legislation. This can involve a more cumbersome process than that involving the Ombudsman.

The regulations made very clear all along the position on business premises and access thereto. Let me make it very simple: that there happens to be a premises on a site where there is outdoor activity that is generating income does not allow for the inclusion of that outdoor activity under the CRSS. It is only revenue from activities in the premises, such as from a shop or café, that can come under the CRSS. The outdoor activities that are not carried on in a premises are not eligible, even though it is the one business.

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