Denis Naughten (Roscommon-Galway, Independent)
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44. To ask the Minister for Finance if third-level student accommodation providers that have refused to refund accommodation costs to students forced to leave college due to the pandemic will not receive State Covid-19 supports; and if he will make a statement on the matter. [10025/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Temporary Wage Supplement Scheme (TWSS) is an emergency measure to deal with the impact of the Covid-19 pandemic on the economy. The TWSS is intended to maximise staff retention and firm viability by maintaining the link between the employer and employee insofar as is possible through this period.

The statutory requirements for access to the scheme include that:

- the business is suffering significant negative economic impact due to the pandemic,

- the employees were on the payroll at 29 February 2020, and

- the employer had fulfilled its PAYE reporting obligations for February 2020 by 15 March 2020.

The particular circumstances outlined by the Deputy would not affect eligibility for the TWSS.