Fergus O'Dowd (Louth, Fine Gael)
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201. To ask the Minister for Finance if he will address the concerns raised in correspondence (details supplied) in relation to financial support measures for Irish pilots; and if he will make a statement on the matter. [3884/21]

Cian O'Callaghan (Dublin Bay North, Social Democrats)
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207. To ask the Minister for Finance if the employment wage subsidy scheme and mortgage breaks will be extended to aviation workers until 2022; and if he will make a statement on the matter. [3994/21]

Neale Richmond (Dublin Rathdown, Fine Gael)
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218. To ask the Minister for Finance if he plans to extend the employment wage subsidy scheme for the aviation industry past the current deadline of 31 March 2021; and if he will make a statement on the matter. [4141/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 201, 207 and 218 together.

I am aware of concerns that have been raised regarding the pace of recovery for the aviation sector, and that it has been suggested that the level of support be increased and/or that the application of some of the new State supports should be delineated on the basis of explicit sectoral qualification criteria. However, the reality of COVID-19 is that our whole economy and labour market have been rapidly transformed by this unprecedented shock and nearly all sectors have been negatively impacted either directly or indirectly.

The objective of the Employment Wage Subsidy Scheme (EWSS) is to support all employment and maintain the link between the employer and employee insofar as is possible. The Employment Wage Subsidy Scheme (EWSS) has been a key component of the Government’s response to the continued Covid-19 crisis to support viable firms and encourage employment in the midst of these very challenging times. To date, subsidy payments of over €1.5 billion have been made and PRSI relief worth over €270m granted to over 41,600 employers in respect of over 467,000 employees.

I have been clear that there will be no cliff-edge to the EWSS. It is noted that the legislation implementing the measure provides that it will be in place until 31 March 2021, but also provides that the scheme may be extended until the end of June 2021 if required and subject to certain procedural conditions.

It is likely that continued support will be necessary out to the end of 2021 to help maintain viable businesses and employment and to provide businesses with certainty to the maximum extent possible. Decisions on the form of such support will take account of emerging circumstances and economic conditions as they become clearer.

In the meantime I am satisfied that the design of the Employment Wage Subsidy Scheme (EWSS) fully takes account of the changing environment around living with the COVID-19 pandemic, in line with Resilience and Recovery 2020-2021: Plan for Living with COVID-19.

For those businesses who may need additional support at this time, I would draw attention to the comprehensive package of other business and employer supports that have been made available since the July Stimulus Plan and Budget 2021 - including the Covid Restriction Support Scheme (CRSS), the Credit Guarantee Scheme, the SBCI Working Capital Scheme, Sustaining Enterprise Fund, and the Covid-19 Business Loans Scheme.

Regarding the offering of further mortgage payment breaks, I would draw the Deputy's attention to the fact that the Central Bank has confirmed that there is no regulatory impediment to lenders offering payment breaks to borrowers, providing they are appropriate for the individual borrower circumstance. The BPFI has also reiterated in recent days that standard payment breaks continue to be part of the wide range of tailored solutions which are being made available to customers upon assessment of their situation.

Borrowers have a suite of regulatory protections, such as the Central Bank's Code of Conduct on Mortgage Arrears and the Consumer Protection Code, and lenders have specific obligations to support and work with borrowers who are continuing to experience loan difficulty because of COVID-19. The options could include additional flexibility, and this could be a short term arrangement such as additional periods without payments or interest-only repayments, or if appropriate more long term arrangements.

Through ongoing engagement with the BPFI and lenders, the Central Bank is working to ensure that borrowers affected by COVID-19 continue to be supported through this period of unprecedented stress. The Central Bank recently wrote to all lenders indicating that lenders are to ensure that they have sufficient expert resources to assess individual borrower circumstances, and to offer appropriate and sustainable solutions to affected borrowers in a timely manner in line with regulatory requirements and Central Bank expectations.

I will continue to work with the Central Bank, as regulator, to ensure that the Central Bank consumer protection and other applicable frameworks will be fully available to all borrowers that will still need support.

Questions in relation to the Pandemic Unemployment Payment are a matter for my colleague, the Minister for Social Protection.

Brendan Griffin (Kerry, Fine Gael)
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202. To ask the Minister for Finance if he will review the anomaly (details supplied) that is preventing businesses from qualifying for the Covid restrictions support scheme payment; and if he will make a statement on the matter. [3887/21]

Brendan Griffin (Kerry, Fine Gael)
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205. To ask the Minister for Finance if he will review the anomaly (details supplied) that is preventing businesses from qualifying for the Covid restrictions support scheme payment; and if he will make a statement on the matter. [3911/21]

Niall Collins (Limerick County, Fianna Fail)
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209. To ask the Minister for Finance if an organisation (details supplied) can qualify for the Covid restrictions support scheme; and if he will make a statement on the matter. [4017/21]

Mary Lou McDonald (Dublin Central, Sinn Fein)
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215. To ask the Minister for Finance if his attention has been drawn to the fact that there a number of businesses who do not qualify for the Covid restrictions support scheme as they do not have a fixed premises although they meet all other criteria; if he plans to review the criteria in order that businesses can access support; and if he will make a statement on the matter. [4104/21]

Richard Bruton (Dublin Bay North, Fine Gael)
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220. To ask the Minister for Finance if his attention has been drawn to the fact that childcare providers that have charitable status cannot avail of the Covid restrictions support scheme; and if he has considered any alternative support for such providers. [4161/21]

Brendan Howlin (Wexford, Labour)
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227. To ask the Minister for Finance if he will review the supports available under the Covid restrictions support scheme particularly regarding wholesalers that cater for the hospitality industry; and if he will make a statement on the matter. [4316/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 202, 205, 209, 215, 220 and 227 together.

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.

Details of CRSS were published in Finance Act 2020 and detailed operational guidelines, which are based on the terms and conditions of the scheme as set out in the legislation, have been published on the Revenue website at:

.

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 acquire 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 fixed physical structure in which a business activity is ordinarily carried on.

It is not sufficient that the trade of a business has been impacted because of a reduction in customer demand as a consequence of Covid-19. The scheme only applies where, as a direct result of the specific terms of the Government restrictions, the business is required to either prohibit or restrict access to its business premises. Where a business supplies goods or services to businesses in the hospitality industry which, under the specific terms of the Covid restrictions, are required to prohibit or significantly restrict customers from accessing their business premises (for example pubs and restaurants), it will not result in the supplier business being eligible to make a claim under CRSS. Each business must meet the qualification criteria in their own right.

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

A childcare provider that is not chargeable to tax under Case I of Schedule D will not qualify for CRSS. This includes a childcare provider that has been granted charitable tax exemption status because it is exempt from paying corporation tax or income tax on any income received where the income is used for its main charitable purpose.

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. Such income would include income from a bar. 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 their website and Ballybrown GAA Clubis 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).

The CRSS is just one of the Government’s supports to assist businesses impacted by COVID-19. Businesses who are not eligible for CRSS may be entitled to alternative supports put in place by the Government, including the COVID Pandemic Unemployment Payment (PUP) and the Employment Wage Subsidy Scheme (EWSS). Businesses may also be eligible under the Debt Warehousing Scheme to ‘park’ certain VAT and PAYE (Employer) liabilities, excess payments received under the Temporary Wage Subsidy Scheme (TWSS), outstanding balances of self-assessed Income Tax for 2019 and Preliminary Tax for 2020. I have no plans to change the eligibility criteria for the CRSS.

The purpose of the CRSS is to provide additional support to the businesses who have had to close temporarily or significantly restrict access to their premises as a direct result of public health Regulations. The Government will continue to assess the effects of the Covid-19 pandemic on the economy and I will continue to work with Ministerial colleagues to ensure that appropriate supports are in place to mitigate these effects.