Thursday, 15 July 2021
Department of Finance
Covid-19 Pandemic Supports
170. To ask the Minister for Finance if his attention has been drawn to the case of a person (details supplied); if will be referred matter to the Revenue Commissioners for a review and update; and if he will make a statement on the matter. [39052/21]
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. The legislative basis for the scheme is 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, are published on the Revenue website.
A qualifying business must operate from a business premises located in a region that is subject to restrictions introduced in line with the Government’s Living with COVID-19 Plan. For the purposes of the scheme, a business premises is defined as a building or other similar fixed physical structure from which a business activity is ordinarily carried on. Trading activities that are ordinarily carried on outside of a business premises are not eligible for the scheme.
I am advised by Revenue that the business in question was originally approved for the CRSS but on review was found to be ineligible because it does not conduct its operations from a business premises. Revenue accepts that repayment of the amount owed as a single payment could cause financial difficulty for the business and due to the exceptional circumstances involved will add the amount owed to its warehoused debt even though the Debt Warehousing Scheme does not specifically provide for CRSS related liabilities.
If the business disagrees with Revenue’s determination that it is not eligible for the scheme, it has the right to appeal the decision to the independent Tax Appeals Commission (TAC) within 30 days of receipt of the determination notice. Information and guidance on how to make an appeal to the TAC is available at www.taxappeals.ie.
You may also be aware of the Business Resumption Support Scheme which may be of interest to your constituent. The BRSS will be implemented in September 2021. This scheme is being introduced for vulnerable but viable businesses, particularly in sectors that were significantly impacted throughout the pandemic, even during periods when restrictions were eased. Businesses whose turnover is reduced by 75% in the reference period, 1 September 2020 to 31 August 2021, compared with 2019 will be eligible.
The scheme will not be restricted by location, rate-paying or physical premises. Businesses which previously availed of other schemes such as the small business assistance scheme for Covid and the tourism business continuity scheme, for example, as well as the Covid restrictions support scheme, will be eligible to apply for a once-off payment based on a percentage of their average weekly turnover for 2019, subject to a maximum payment of €15,000, provided they meet the qualifying criteria.
Finally, Revenue has confirmed that the business is continuing to avail of the Employment Wage Subsidy Scheme (EWSS) and the Debt Warehousing Scheme.