Jackie Cahill (Tipperary, Fianna Fail)
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37. To ask the Minister for Finance his plans to continue the Covid restrictions support scheme in view of the continuing impacts of the Covid-19 pandemic on businesses; if he will consider increasing the amount of compensation to 20% rather than 10%; and if he will make a statement on the matter. [4783/21]

Seán Canney (Galway East, Independent)
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44. To ask the Minister for Finance if he will consider a review of the Covid restrictions support scheme to allow businesses that are not public facing such as catering businesses that deliver to homes and private events only; and if he will make a statement on the matter. [4642/21]

Martin Browne (Tipperary, Sinn Fein)
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45. To ask the Minister for Finance the reason he has no plans to extend the types of businesses that are eligible for the Covid restrictions support scheme; his views on the effect this is having on businesses that are omitted from this scheme; and if he will make a statement on the matter. [4651/21]

Eoghan Murphy (Dublin Bay South, Fine Gael)
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47. To ask the Minister for Finance if he is considering expanding the eligibility criteria for the Covid restrictions support scheme to allow businesses that are impacted by the restrictions but do not ordinarily operate from a fixed business premises to apply for the scheme (details supplied). [4660/21]

Éamon Ó Cuív (Galway West, Fianna Fail)
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51. To ask the Minister for Finance if he plans widening the scope of the Covid restrictions support scheme to cover more businesses and to increase the payment to ensure as many businesses as possible survive the Covid-19 crisis in view of the continuing lock down and the effect of same on businesses; and if he will make a statement on the matter. [4823/21]

Gerald Nash (Louth, Labour)
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56. To ask the Minister for Finance if his attention has been drawn to the fact that charity shops operating in the retail sector selling clothes and other items are ineligible for the Covid restrictions support scheme; his plans to review same; and if he will make a statement on the matter. [4901/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 37, 44, 45, 47, 51 and 56 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. Similarly caterers or event organisers who provide services away from their business premises are not eligible for the scheme.

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

A charity shop that is not chargeable to tax under Case I of Schedule D will not qualify for CRSS. This includes a charity shop 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.

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.

Deputies will be aware that the Dáil yesterday discussed the draft Taxes Consolidation Act 1997 (Covid Restrictions Support Scheme) (Percentage Adjustment) Order 2021. This order provides for an increase in the levels of payment to 20% of average 2019 turnover up to €20,000 and to 10% of turnover above that amount for the three weeks beginning 21st and 28th December and 4th January. I have no other plans to vary the rates of payment.

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 continue to work with Ministerial colleagues to ensure that appropriate supports are in place to mitigate these effects.

Jackie Cahill (Tipperary, Fianna Fail)
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38. To ask the Minister for Finance his plans to continue the employment wage subsidy scheme in view of the continued impacts of Covid-19 on businesses, considering that the current restrictions have the potential to severely impact the hospitality sector in particular in 2021; and if he will make a statement on the matter. [4784/21]

Éamon Ó Cuív (Galway West, Fianna Fail)
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52. To ask the Minister for Finance if he plans to extend the wage subsidy scheme to the end of 2021 in view of the ongoing Covid-19 pandemic and the effect it is having particularly on the tourism industry; and if he will make a statement on the matter. [4824/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 38 and 52 together.

I am aware of the very serious impact of the Covid-19 pandemic on sectors of the economy, including the tourism and hospitality sectors. 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.