Pearse Doherty (Donegal, Sinn Fein)
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45. To ask the Minister for Finance the number of appeals made to the Revenue Commissioners by businesses and persons against determinations made that the businesses and persons in question do not qualify for the for the Covid restrictions support schemes since the beginning of the scheme disaggregated by appeals made per week and the county of residence of the business or person making the appeal. [12303/21]

Pearse Doherty (Donegal, Sinn Fein)
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46. To ask the Minister for Finance the number of successful appeals made to the Revenue Commissioners by businesses and persons against determinations made that the businesses and persons in question do not qualify for the Covid restrictions support schemes since the beginning of the scheme disaggregated by appeals made per week and the county of residence of the business or person making the appeal. [12304/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 45 and 46 together.

I am advised by Revenue that at end February 2021, 24,174 applications to register for the Covid Restriction Support Scheme (CRSS) had been received. Of those, 20,689 (86%) have been registered and payments of €333m have issued to those qualifying businesses. Of the remainder, 2,925 (12%) were not eligible for the scheme and 560 (2%) are still under consideration with further information requested from the applicants in support of their eligibility.

Revenue has also confirmed that where applicants do not appear to be eligible for the CRSS following the initial application review, notifications issue to the businesses outlining the eligibility concerns and requesting clarification within 10 days. To date, Revenue has received 676 responses to these letters of which 100 (15%) were found to be eligible and registered for the scheme, 531 (79%) were confirmed as ineligible, while 45 (6%) remain under review.

The legislation underpinning the CRSS provides for an appeal to the independent Tax Appeals Commission (TAC) where a business disagrees with Revenue’s determination that it does not qualify for the scheme. The appeal must be lodged with the TAC within 30 days of Revenue’s determination. To date, Revenue has been notified of ten appeals to the TAC.

The following tables set out this data by county and by month (it is not possible for Revenue to provide a breakdown of these figures by week due to taxpayer confidentiality concerns).

Table 1: Total number of initial appeals made to Revenue

Table 2: Cases Refused CRSS Registration after initial appeal (by county)

* Other includes all counties with less than 10 cases each.

Table 3: Cases Refused CRSS Registration after initial appeal (by month)

Table 4: Cases Approved CRSS Registration after initial appeal (by county)

* Other includes all counties with less than 10 cases each.

Table 5: Cases Approved CRSS Registration after initial appeal (by month)