Michael Fitzmaurice (Roscommon-Galway, Independent)
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123. To ask the Minister for Finance further to Parliamentary Question No. 790 of 10 November 2020, when the Revenue Commissioners were informed by OLAF to check hand sanitisers to determine if they were safe to use; and if he will make a statement on the matter. [37497/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that OLAF, the European Anti-Fraud Office, notified it of concerns regarding the importation of a hand sanitiser product from Turkey to Ireland on 24 September 2020. Revenue subsequently notified the Department of Agriculture, Food and the Marine on 25 September 2020.

Seán Sherlock (Cork East, Labour)
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124. To ask the Minister for Finance if matters raised in correspondence by a person (details supplied) will be examined. [37420/20]

Imelda Munster (Louth, Sinn Fein)
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128. To ask the Minister for Finance if the Covid restrictions support scheme will be amended to enable on-course bookmakers to avail of support; and if he will make a statement on the matter. [37492/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 124 and 128 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 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.

The CRSS applies to businesses carrying on trading activities from a business premises located in a region subject to restrictions, which requires the business to prohibit or considerably restrict customers from accessing their business premises and as a result, is operating at less than 25% of turnover in 2019.

Based on the information provided to me in relation to question 124, it would appear that the reduction in turnover test is not met in this instance, and therefore the business does not meet the eligibility criteria for CRSS.

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 on-course bookmaker, that business will not meet the eligibility criteria.

The CRSS is an additional measure for businesses in a region subject to significant Covid-19 restrictions.Businesses 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 COVID Pandemic Unemployment Payment (PUP) and the Employment Wage Subsidy Scheme (EWSS). 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.

The CRSS is being 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.

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.