Matt Shanahan (Waterford, Independent)
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252. To ask the Minister for Finance if the Covid restrictions support scheme will be adjusted to include business sectors (details supplied); and if he will make a statement on the matter. [36307/20]

Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance)
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259. To ask the Minister for Finance the reason on-course bookmakers have been excluded from the Covid restrictions support scheme (details supplied); and if he will make a statement on the matter. [36165/20]

Brendan Griffin (Kerry, Fine Gael)
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260. To ask the Minister for Finance the status of an appeal by a person (details supplied); and if he will make a statement on the matter. [36177/20]

Niall Collins (Limerick County, Fianna Fail)
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262. To ask the Minister for Finance if consideration has been given to awarding on-course bookmakers support under the Covid restrictions support scheme in view of the fact that they have been unable to trade as a direct result of Covid-19; and if he will make a statement on the matter. [36236/20]

Cathal Crowe (Clare, Fianna Fail)
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266. To ask the Minister for Finance if consideration will be given to amending section 4.24 of the Covid restrictions support scheme in order that businesses in the supply chain to the events and entertainment sector are in a position to benefit; and if he will make a statement on the matter. [36636/20]

Christopher O'Sullivan (Cork South West, Fianna Fail)
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271. To ask the Minister for Finance if payments of the Covid recovery support scheme will be expedited; and if he will make a statement on the matter. [36738/20]

Brendan Griffin (Kerry, Fine Gael)
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276. To ask the Minister for Finance if a business (details supplied) in County Kerry that is closed due to Covid-19 restrictions is eligible for the Covid restrictions support scheme; and if he will make a statement on the matter. [36805/20]

James Lawless (Kildare North, Fianna Fail)
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278. To ask the Minister for Finance the reason there are no Covid restrictions support schemes for the event industry; and if he will make a statement on the matter. [36852/20]

Steven Matthews (Wicklow, Green Party)
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280. To ask the Minister for Finance if an extension to the Covid restrictions support scheme is being considered that would allow secondary suppliers (details supplied) access to the scheme in cases in which they can demonstrate a significant loss of revenue due to the Covid-19 restrictions. [36886/20]

Verona Murphy (Wexford, Independent)
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284. To ask the Minister for Finance the reason the eligibility criteria for the Covid restrictions support scheme do not extend to secondary supply businesses such as fish suppliers, florists and food producers whose businesses have been decimated by the level 5 closures; and if he will make a statement on the matter. [37017/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 252, 259, 260, 262, 266, 271, 276, 278, 280 and 284 together.

The details of the Covid Restrictions Support Scheme (CRSS) are set out in the Finance Bill 2020 and guidelines on the operation of the scheme are available on the Revenue website (). The CRSS is a targeted support for businesses significantly impacted by restrictions introduced by the Government under public health regulations to combat the effects of the Covid-19 pandemic.

The CRSS was announced on Budget day and the operational details are being worked though as quickly as possible. The scheme will be implemented by the Revenue Commissioners who have shown as an organisation that they are very effective in operating schemes to support businesses in this crisis.

The support will be available to companies and self-employed individuals who carry on a trade or trading activities from a business premises located in a region subject to restrictions, introduced in line with the Living with Covid-19 Plan, with the result that the business is required to prohibit or considerably restrict customers from accessing their business premises. Generally, this refers to Covid restrictions at Level 3, 4 or 5 of the Government’s Plan for Living with Covid-19 but certain businesses may qualify for the support where lower levels of restrictions are in operation.

Where, as a result of the restrictions, a company or a self-employed individual is either forced to temporarily close their business, or their business is required to operate at significantly reduced levels, they will qualify for support under the scheme. Certain other conditions will apply, including that the person has a tax clearance certificate.

Where businesses ordinarily operate from a business premises (generally a building) located in a region for which restrictions are in operation, they may qualify under the scheme provided they meet the eligibility criteria, including the requirement that customers are either prohibited, or significantly restricted, from accessing their business premises to purchase goods or services due to the specific terms of the Covid restrictions announced by Government.

Where a business does not ordinarily operate from a fixed business premises located in a region that is subject to restrictions, such as an outside caterer or an events company, that business will not meet the eligibility criteria. A business that does ordinarily operate from a music or entertainment venue (for example, a company that operates a theatre) or a business in the tourism sector carrying on a trade consisting of, for example, the operation of a gallery or other cultural attraction, located in a region subject to restrictions, and who meets the eligibility criteria, will however be able to claim support under CRSS.

The scheme will not apply to a business in the events industry or in other sectors, which does not ordinarily operate from a fixed business premises located in a region subject to the restrictions, but rather supplies goods or services to a business that does qualify for support under CRSS because, under the Covid restrictions, that other business is required to temporarily close or significantly reduce its activity. Each business must satisfy the eligibility criteria in their own right.

It is not sufficient that the business supplies goods or services to another business that qualifies for the support because, under the Covid restrictions, that other business is required to temporarily close, or significantly reduce, its activity.

I would also point out that the CRSS is an additional measure for businesses in a region subject to significant Covid-19 restrictions.Companies and self-employed workers who do not qualify under this scheme may be entitled to support under various measures put in place by Government, including existing supports available under the and the and the range of measures announced as part of Budget 2021 to support particular sectors including Tourism and live entertainment. They may also be eligible to warehouse VAT and PAYE (Employer) debts and also excess payments received by employers under the Temporary Wage Subsidy Scheme, and the balance of Income Tax for 2019 and Preliminary Tax for 2020 for self-assessed taxpayers if applicable.

Deputies will be aware that the Finance Bill is at Committee Stage of the legislative process this week but I have no plans to extend the scheme in the ways suggested.

There are two steps required to make a claim under the CRSS. The qualifying person must first register for CRSS on Revenue Online Service’ (ROS) and then complete a claim in respect of a claim period or claim periods. Revenue has been accepting registrations for the scheme since 1 November, and claims will be accepted from today with payments made shortly thereafter.