Tuesday, 25 May 2021
Department of Finance
Covid-19 Pandemic Supports
189. To ask the Minister for Finance the reason a person (details supplied) is not eligible for the Covid restrictions support scheme; the options available to same; and if he will make a statement on the matter. [27702/21]
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. 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 were published 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. The Dáil has recently approved the extension of the CRSS until the end of June 2021.
The CRSS applies to businesses carrying on trading activities from a business premises located in a region subject to restrictions, which requires the business to prohibit or considerably restrict customers from accessing their business premises and as a result, is operating at less than 25% of turnover in 2019. The legislation also provides that a claim for the CRSS cannot be made later than eight weeks from the date on which the ‘claim period’ commences.
To qualify for the scheme, certain conditions must be satisfied, including that the business must have an up to date tax clearance certificate and have complied with its tax filing and tax payment obligations. In circumstances where a business does not hold a tax clearance certificate, it cannot claim CRSS or Employment Wage Subsidy Scheme (EWSS) payments.
I am advised by Revenue that the business in question received tax clearance on 22 February 2021 after certain outstanding tax payment and tax return filing obligations were addressed. The business was registered for the CRSS on 23 February 2021 and submitted its first claim on 2 March 2021. The business received payment for the ‘claim period’ 4 January 2021 to 21 March 2021 on 3 March 2021 (i.e. 8 weeks previous and 3 weeks forward). The business remains eligible for the scheme and has continued to receive CRSS payments since then.