Jackie Cahill (Tipperary, Fianna Fail)
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141. To ask the Minister for Finance if he will extend access to the Covid-19 restrictions support scheme for businesses and persons who do not operate in rateable premises but still face considerable overheads as part of their operating costs, such as travel counsellors, those working in the arts and on-track bookmakers; and if he will make a statement on the matter. [17172/21]

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. Details of the 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 significantly restrict customers from accessing its business premises.

To make a claim under the CRSS, a business must be able to demonstrate that, because of the Covid restrictions, the turnover of the business in the period for which the restrictions are in operation, and for which a claim is made, will be no more than 25% of an amount equal to the average weekly turnover of the business in 2019 (or average weekly turnover in 2020 in the case of a new business) multiplied by the number of weeks in the period for which a claim is made.

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.

A business that does not ordinarily operate from a fixed business premises located in a region that is subject to restrictions, as in the case of an on-track bookmaker, a travel counsellor or certain businesses in the arts sector, will not meet the eligibility criteria.

The CRSS is just one of the Government supports to assist businesses impacted by COVID-19. Businesses not falling within the scope of the CRSS may be entitled to support under other measures put in place by Government, including the COVID Pandemic Unemployment Payment (PUP) and the Employment Wage Subsidy Scheme (EWSS). Businesses may also be eligible to warehouse VAT and PAYE (Employer) debts and also excess payments received by employers under the Temporary Wage Subsidy Scheme, and the balance of Income Tax for 2019 and Preliminary Tax for 2020 for self-assessed taxpayers if applicable.

Businesses who are not eligible for CRSS may qualify for other support schemes, where they meet certain criteria. These include the Live Performance Support Scheme 2021, the Tourism Business Continuity Scheme and the Small Business Assistance Scheme for COVID (SBASC). However, a condition for eligibility for SBASC is that the business operates from a rateable premises.

There are no plans to revise the eligibility criteria for CRSS. 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 will continue to work with Ministerial colleagues to ensure that appropriate supports are in place to mitigate these effects.