Pa Daly (Kerry, Sinn Fein)
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104. To ask the Minister for Finance his views on the eligibility for non-rateable premises for Covid-19 supports under his Department; and if he will make a statement on the matter. [16745/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Covid Restrictions Support Scheme (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. 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 carry on a trade or trading activities, the profits from which are chargeable to tax under Case I of Schedule D. The trade must be carried on from a business premises that is located in a region subject to restrictions introduced in line with the Government’s ‘Living with Covid-19 Plan’, with the result that the business is required to prohibit or considerably restrict customers from accessing its business premises.

For the purposes of the CRSS, a business premises is defined as the building or similar fixed physical structure in which a business activity is ordinarily carried on – It does not require that the premises is a rateable premises. Mobile premises, or premises which are not permanently fixed in place, do not meet the definition of business premises.

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.It is a part of the broad spectrum of Government supports being provided to assist businesses impacted by COVID-19.

In respect of the other supports under my department, I can confirm that operating a business activity from a rateable premises is not a condition of the EWSS scheme or of the debt warehousing schemes.

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.