Cian O'Callaghan (Dublin Bay North, Social Democrats)
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142. To ask the Minister for Finance if a company (details supplied) was in receipt of the Covid restrictions support scheme payment; and if he will make a statement on the matter. [34575/21]

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. 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.

To qualify under the scheme a business must, under specific terms of the Covid restrictions, be required to either prohibit or significantly restrict, customers from accessing their business premises to purchase goods or services, with the result that the business either has to temporarily close or to operate at a significantly reduced level. For the purposes of CRSS, a qualifying “business premises” is a building or other similar fixed physical structure in which a business activity is ordinarily carried on. The scheme is designed to help traders meet their costs at a time when they cannot provide goods or services to their customers from their business premises, or can only do so to a limited extent, due to COVID-19 related restrictions.

Revenue have advised me that an application to register for the CRSS has not been received to date from the business in question. Consequently, the business has not been in receipt of the CRSS. If the business carries on a trading activity which might be eligible for the CRSS, they should submit a registration application to Revenue. Information on how to apply is given in the guidelines available on the Revenue website.

However, businesses operating coaches do not generally qualify for CRSS because they do not provide their services from premises that their customers must access but, instead, provide their services on their coaches. If the business is operating coaches for tourism purposes, they may be eligible for support under schemes such as the Fáilte Ireland Business Continuity Scheme designed to assist tourism businesses.

On 1 June, I announced that an additional business support scheme, the Business Resumption Support Scheme (BRSS), would be available for businesses whose turnover in the period from 1 September 2020 to 31 August 2021 is reduced by 75% compared with their 2019 turnover. 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 BRSS will come into operation from early September. Under the scheme, a qualifying business will be able to claim a cash payment calculated as three times the sum of 10% of their average weekly turnover up to €20,000 and 5% on any excess of average weekly turnover above €20,000, subject to a maximum payment under the scheme of €15,000.

Companies and self-employed individuals 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.