Seán Kyne (Fine Gael) | Oireachtas source

I draw the House's attention to the stay-and-spend scheme, which is due to run from tomorrow, 1 October, until 30 April 2021. The stay-and-spend tax credit is new and is available for the years 2020 and 2021. It may be used against income tax or universal social charge liability in a year of assessment. It is for expenditure incurred up to 30 April 2021 on holiday accommodation or eat-in food and drink. The minimum spend is €25 per transaction and one must submit a copy of a receipt. This is a welcome initiative from the Government in terms of supporting the hospitality and tourism sectors which as we know have gone through a torrid time in the past year as a result of Covid-19. Accommodation must be listed with Fáilte Ireland and includes bed and breakfast premises, caravan and camping parks, guest houses, holiday hostels, hotels, holiday apartments, approved holiday cottages and youth hostels. Food and drink must be served and consumed on an eat-in basis in a hospitality premises, including hotels, restaurants, cafés and licensed premises.

As of this morning, 112 businesses have been registered in Galway city and county, which is good news. However, there are some parts of the country, including areas of Dublin, where only a handful of businesses have registered. I believe that this is an opportunity for businesses but it limits the ability of consumers to avail of the stay-and-spend scheme. In counties under lockdown - we hope this is something that will be limited - such as Dublin and Donegal, people cannot avail of the stay-and-spend scheme in respect of businesses which, unfortunately, are closed. We do not how long these lockdowns will last. I ask the Minister to be open to reviewing the scheme, monitoring the uptake relating to it, ensuring that the spend allocated by Government is taken up and seeing whether things such as tourism opportunities relating to adventure activity and culture and heritage and guided and escorted tours could be included under the scheme.