Alan Dillon (Mayo, Fine Gael)
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144. To ask the Minister for Finance the reason a person (details supplied) qualified for the employment wage subsidy scheme in September 2020 and is now ineligible; and if he will make a statement on the matter. [34287/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Employment Wage Subsidy Scheme (EWSS) is an economy-wide enterprise support that provides a flat rate subsidy to qualifying employers based on the numbers of eligible employees on their payrolls. The EWSS replaced the Temporary Wage Subsidy Scheme which ceased on 31 August 2020. To be eligible for EWSS, an employer must have tax clearance for the duration of the scheme and be able to demonstrate that turnover or customer orders have declined by at least 30% due to the disruption caused by COVID-19.

I am advised by Revenue that the business in question registered for EWSS on 15/09/2020 and has been in receipt of EWSS from September 2020.

A business must conduct ongoing reviews on a monthly basis to demonstrate their basis for an expected 30% reduction in turnover or customer orders between 1 July and 31 December 2020 for 2020 pay dates and between 1 January and 30 June 2021 for 2021 pay dates. Employers must undertake a review of the relevant six-month period on the last day of every month to be satisfied that they continue to meet the eligibility criteria and to take the necessary action of withdrawing from the scheme where they do not.

If circumstances change the following month and the employer is again eligible, they can reregister and claim from the date of reregistration. Revenue expects there is a reasonable and durable basis to the review carried out as regards the potential drop in turnover or customer orders.

As the business concerned commenced trading on 19 April 2019, it is required to compare its turnover or customer orders for the period 1 January 2021 to 30 June 2021 to its turnover or customer orders relative to the period 19 April 2019 to 30 June 2019.

I am advised that Revenue would not consider the sale of food and drinks in a restaurant or bar as being separate trades. If a business changes its business model, such as to include the service of food as in this case, and the change results in increased turnover then the business must review if it continues to be eligible for EWSS. All turnover from the business must be included in the ongoing monthly reviews and it would not be permissible to treat the sale of food and drink separately.