Brendan Griffin (Kerry, Fine Gael)
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295. To ask the Minister for Finance if the top-up payment paid to a staff member under the temporary wage subsidy scheme is a tax-deductible expense for the business owner in view of the fact that the business owner is currently paying income tax or corporation tax on the top-up; and if he will make a statement on the matter. [15164/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Temporary Wage Subsidy Scheme (TWSS) was legislated for in section 28 of the recently enacted Emergency Measures in the Public Interest (Covid-19) Act 2020.

I am advised by Revenue that in computing the employer’s liability to income tax or corporation tax, as the case may be, the employer is not entitled to a deduction in respect of TWSS payments paid to an eligible employee. However, any top up of a TWSS payment, by way of the payment of normal wages to the employee by the employer, is deductible in computing the employer’s liability to income tax or corporation tax in the normal manner.