Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context | Oireachtas source

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:

Where a business is eligible to make a claim under the CRSS, a claim may be made through the Revenue Online System (ROS). A claim may be made up to eight weeks from the date on which a claim period commences, which in most cases will be the first day on which the Covid restrictions apply to the business concerned. Where Covid restrictions continue to apply to the business beyond a period of three weeks, the eight-week time limit applies from the first day of each three-week period for which the Covid restrictions continue to apply to the business.

In order to make a claim, a business must first register for CRSS via the eRegistration system on ROS. A person must have an up to date tax clearance certificate in order to successfully register. As part of the registration process, the person will be required to provide certain information in relation to the business premises and turnover. In some cases, the registration may not be completed within the eight-week time period for making a claim for payment under CRSS. This might arise where the registration application is made towards the end of the eight-week time limit or where Revenue requests additional information in connection with the application. In these circumstances, to ensure that a business is not adversely affected, and provided the business applies to be registered within the eight-week time period and provides the required information as part of the registration process, the business will be able to make a claim within three weeks of being registered for CRSS where this is later than the expiry of the eight-week time limit.

Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context | Oireachtas source

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.

Where a business is eligible to make a claim under the CRSS, a claim may be made through the Revenue Online System (ROS). A claim may be made through ROS up to eight weeks from the date on which a claim period commences, which in most cases will be the first day on which the Covid restrictions apply to the business concerned. Where Covid restrictions continue to apply to the business, a new claim is required every three weeks.

The Tourism Business Continuity Scheme (TBCS) was recently launched by the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media to provide support for tourism businesses which have not received Covid-19 support from other schemes. I understand that the businesses which are eligible for the CRSS at any level of restrictions or for any portion of their business are not eligible for the TBCS. I should also point out that businesses eligible for the Fáilte Ireland Coach Tourism Business Continuity or the Ireland Based Inbound Agents Business Continuity Scheme are not eligible to apply for the TBCS.

It is not intended to create a situation in which businesses can “shop around” to find the scheme which results in them receiving the greatest support but my officials will consider the matter further in conjunction with Revenue and Fáilte Ireland and the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media.

I also understand that the TBCS eligibility does not mean an entitlement to funding, which is at the sole discretion of Fáilte Ireland, rather it means eligibility to make an application for grant funding.