Dara Calleary (Mayo, Fianna Fail)
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279. To ask the Minister for Finance if support is available via the Covid restrictions support scheme for publicans often retired that had leased their establishments to a tenant prior to the commencement of the Covid-19 restrictions and were then forced to cancel their lease agreement (details supplied); the supports that may be available elsewhere for this cohort; and if he will make a statement on the matter. [21707/21]

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 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.

A person whose business activity consists of the leasing of a business premises would not meet the eligibility criteria for support under the scheme because any profits derived from such a business activity would generally not be regarded as trading profits that are chargeable to tax under Case I of Schedule D.

If, upon a tenant terminating a lease to a business premises, the owner of the business premises began to carry on a trade from the business premises concerned in 2020, the person would be regarded as carrying on a “new business” for the purposes of the CRSS.A new business is a business that was established between 26 December 2019 and 12 October 2020 and such a business could qualify for the scheme where it meets the eligibility criteria. 

In the case of a new business, any potential claim under the CRSS would be based on the average weekly turnover of the business in the period between the date of commencement and 12 October 2020.  Where, however, the business did not operate in 2020, and therefore did not have any turnover between 26 December 2019 and 12 October 2020, the business would not be entitled to any payments under the scheme. 

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.  Another scheme that a business not eligible for CRSS may qualify for, where certain criteria are met, is the Small Business Assistance Scheme for COVID (SBASC).