Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance)
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64. To ask the Minister for Finance if consideration will be given to supports for businesses that began trading in 2020 but which, as a result of level 5 restrictions, are not able to show turnover for the required months to qualify for the current supports; and if he will make a statement on the matter. [7479/21]

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.

Details of CRSS are set out 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. A business must be able to demonstrate that, because of the Covid restrictions, the turnover of the qualifying activity (“relevant business activity”) during the period of restrictions will be no more than 25% of the “relevant turnover amount”.

The “relevant turnover amount” is calculated by reference to a business’s average weekly turnover for the relevant business activity in a prior period, the identification of which period depends on whether the business is an “established business” or a “new business”. An established business is a business that commenced trading prior to 26 December 2019. The relevant turnover amount for a “new business”, i.e. a business commenced by a person between 26 December 2019 and 12 October 2020, is based on the average weekly turnover of the business in the period from commencement to 12 October 2020.

The Employment Wage Subsidy scheme (EWSS) was legislated for under the Financial Provisions (Covid-19) (No. 2) Act 2020. The EWSS delivers an enterprise support to employers based on business eligibility delivering a per-head subsidy on a flat rate basis.

The EWSS is administered by Revenue on a 'self-assessment' basis. The eligibility criteria for EWSS states that in addition to having tax clearance for the duration of the scheme, an employer must be able to demonstrate that their business is expected to experience a 30% reduction in turnover or orders between 1 July and 31 December 2020 for 2020 paydates and between 1 January to 30 June 2021 for 2021 paydates, looking at the period as a whole rather than on a monthly basis; and this disruption is caused by COVID-19.

For 2020 paydates, this reduction in turnover or orders was relative to:

- the same period in 2019 where the business was in existence prior to 1 July 2019;

- where the business commenced trading between 1 July and 1 November 2019, the date of commencement to 31 December 2019; or

- where a business commenced after 1 November 2019, the projected turnover or orders for 1 July 2020 to 31 December 2020.

For 2021 paydates, this reduction in turnover or orders is relative to:

- the same period in 2019 where the business was in existence prior to 1 January 2019;

- where the business commenced trading between 1 January and 1 May 2019, the date of commencement to 30 June 2019; or

- where a business commenced after 1 May 2019, the projected turnover or orders for 1 January 2021 to 30 June 2021.

Employers are required to undertake a review on the last day of every month, as was the case from the commencement of the Scheme, to ensure they continue to meet the above eligibility criteria. Employers who, following a monthly review, find they no longer qualify should deregister for EWSS with immediate effect i.e. from the 1st of the following month.Furthermore, the employer should ensure there is a reasonable and durable basis to the eligibility review carried out as regards the potential drop in turnover or orders.

Guidelines on the operation of the EWSS including comprehensive information on employer eligibility and supporting proofs is available on the Revenue website at:

I am satisfied that the current configuration of the schemes fully takes account of the changing environment around living with the COVID-19 pandemic.

Niall Collins (Limerick County, Fianna Fail)
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66. To ask the Minister for Finance his views on matters raised in correspondence by a person (details supplied); and if he will make a statement on the matter. [7526/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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As I am sure the Deputy is aware, to date, additional expenditure of well over €13 billion has been paid out with more planned still in 2021 to sustain businesses and help people to manage financially in the midst of these very difficult times.

Sums of over €1 billion have been approved for over 50,000 businesses under the range of measures that the Tánaiste and Minister for Enterprise, Trade and Employment has put in place to support businesses through loan and loan guarantees schemes, grant schemes and specific business training and advisory services. Supports are also available to assist businesses in moving online, in adapting to changed circumstances and also when they are restarting as restrictions are lifted.

The Revenue Commissioners have also assisted businesses through the debt warehousing schemes with 70,000 businesses putting tax liabilities of almost €2 billion into the schemes. As of 4 February 2021, 66,500 claims for payments of €266.9 million in respect of 20,800 premises have been made under the COVID Restriction Support Scheme (CRSS).

Nearly €6 billion has been spent on the Pandemic Unemployment Payment (the PUP) to support workers and their families with nearly half a million people receiving a payment last month.

In addition to the above, the wage subsidy schemes have been a central pillar of the Government’s response to the economic impact of the covid-19 pandemic, supporting viable firms and encouraging employment and to that end is an important bridge between social welfare payments like the PUP and regular employment which is the ultimate goal.

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. To date, subsidy payments of almost €2 billion have been made and PRSI relief worth over €300m granted to over 46,000 employers in respect of over 515,000 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, should it be required.

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 the Resilience and Recovery 2020-2021: Plan for Living with COVID-19.

I will conclude by confirming that the Government remains fully committed to supporting businesses and employers insofar as is possible at this time.