Verona Murphy (Wexford, Independent)
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224. To ask the Minister for Finance the appeals process for exclusion or refusal on eligibility criteria from the Covid restrictions support scheme; and if he will make a statement on the matter. [40109/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Covid Restrictions Support Scheme (CRSS) was announced in the Budget on 13 October 2020. The details are set out in Finance Bill 2020 and guidelines on the operation of the scheme, including the eligibility criteria, are available on the Revenue website: .

Finance Bill 2020, as amended at the Committee Stage, provides for an appeal mechanism for taxpayers in circumstances where a Revenue officer determines that the taxpayer does not meet the eligibility criteria for CRSS. The determination by the Revenue officer must be made in writing to the taxpayer, and where the taxpayer disagrees with that determination, can, within 30 days of the notice of the determination, make an appeal to the Tax Appeals Commission.

If an Appeals Commissioner subsequently determines that the taxpayer does meet the eligibility criteria for the purpose of the scheme, the eight-week time period for making a claim under CRSS will start from the day the determination is issued by the Appeals Commissioner.

I would note that the Tax Appeals Commissioners cannot make determinations on any CRSS-related matter until after the Finance Bill which contains the CRSS provisions is enacted.

Guidance on how to make an appeal to the Tax Appeals Commission is set out on www.taxappeals.ie.