Michael Creed (Cork North West, Fine Gael)
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88. To ask the Minister for Finance the reason an organisation (details supplied) has not been facilitated for the employment wage subsidy scheme for September 2020; and if he will make a statement on the matter. [43673/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 28B of the Emergency Measures in the Public Interest (Covid-19) Act 2020 provides for the introduction of the Employment Wage Subsidy Scheme (EWSS). The scheme commenced on 1 September 2020 and replaced the Temporary Wage Subsidy Scheme (TWSS), which ceased on 31 August 2020.

The EWSS is different to the TWSS in that it provides a flat-rate payment to employers and requires a separate registration process because the eligibility criteria is different. Where an eligible employer wishes to avail of the EWSS it is very important that the registration process is completed before any application for payment is made. Where the registration process is not completed, an application for payment cannot be processed. It is also not possible to complete the registration process on a retrospective basis and payments are only processed on a prospective basis (once registration is completed). The only exception relates to July and August where ‘sweepback’ payments were provided for.

The organisation in question first registered for the EWSS on 5 October 2020 and has received payments from that date onwards. It was not possible for the organisation to access the system for September 2020 because it was not registered for the scheme at that time. Revenue has advised me that it will make contact with the organisation in the coming days to clarify how the EWSS operates.

Brendan Griffin (Kerry, Fine Gael)
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89. To ask the Minister for Finance his views on a matter (details supplied); and if he will make a statement on the matter. [43676/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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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 is available to companies, self-employed individuals and partnerships who carry on a trade or trading activities, the profits from which are chargeable to tax under Case I of Schedule D, from a business premises located in a region subject to restrictions introduced in line with the Living with Covid-19 Plan.

To qualify under the scheme a business must, under specific terms of the Covid restrictions, be required to either prohibit or significantly restrict, customers from accessing their business premises to purchase goods or services, with the result that the business either has to temporarily close or to operate at a significantly reduced level. Details of CRSS were published in the Finance Bill 2020 and detailed operational guidelines on the scheme have been published on the Revenue website at: .

Businesses whose trading profits are not chargeable to tax under Case I of Schedule D do not meet the eligibility criteria for CRSS.

A sports club that has been granted a sports body exemption is exempt from paying Corporation Tax or Income tax on any income received where the income is used for the purposes of promoting the game or sport. A sports club with such an exemption is not chargeable to tax under Case I of Schedule D in respect of its income and therefore does not qualify for CRSS. I am advised by Revenue that a list of sports bodies that have been granted an exemption is published on its website and Ballybunion Golf Club is on the list. On that basis, it does not qualify for CRSS.

An approved sports body is not exempt from Value Added Tax (VAT) or payroll taxes and may be entitled to financial support under other measures put in place by the Government, including the Employment Wage Subsidy Scheme (EWSS). These clubs may also be eligible under the Debt Warehousing Scheme to ‘park’ certain VAT and PAYE (Employer) liabilities and any excess payments received under the Temporary Wage Subsidy Scheme (TWSS).