Thursday, 17 December 2020
Department of Finance
Covid-19 Pandemic Supports
294. To ask the Minister for Finance further to Parliamentary Question No. 275 of 24 November 2020, if businesses that do not ordinarily operate from a fixed business premises are not eligible for the covid restrictions support scheme and if he recognised that a business type (details attached) is therefore eligible. [44188/20]
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 from a business premises located in a region subject to restrictions introduced in line with the Living with Covid-19 Plan. It is intended to enable businesses to meet normal fixed costs associated with their business premises such as rent, insurance, utilities and so on, during the period which they are subject to such restrictions.
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. For the purposes of CRSS, a qualifying “business premises” is a building or other similar physical structure in which a business activity is ordinarily carried on.
An on-course bookmaker operating from a mobile premises or a premises not permanently fixed in place, such as a stand at a racecourse, is not operating from a business premises for the purposes of CRSS and therefore is not eligible to make a claim under the scheme.
The CRSS is just one element of the Government’s supports. An on-course bookmaker may be entitled to alternative supports under various measures put in place by the Government, including existing supports available under the COVID Pandemic Unemployment Payment (PUP) and the Employment Wage Subsidy Scheme (EWSS). Businesses may also be eligible to warehouse 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.