Jackie Cahill (Tipperary, Fianna Fail)
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176. To ask the Minister for Finance if it is possible for a publican whose licence expired during the Covid-19 lockdown to claim the Covid restrictions support scheme during the period they were closed; and if he will make a statement on the matter. [44651/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Covid Restrictions Support Scheme (CRSS) is provided for by Section 11 of the Finance Act 2020 and is available to companies, self-employed individuals and partnerships who carry on a trade or trading activities the profits of which are chargeable to tax under Case 1 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 significantly restrict customers from accessing its premises. The eligibility criteria for the CRSS also requires the business to have a valid tax clearance certificate and that turnover from the trade during the restricted period is no more than 25% of the average turnover in 2019 or the average turnover in 2020 for a new business.

A further condition is that a business would have continued to trade but for the Covid restrictions and intends to resume trading once the restrictions cease. In circumstances where a publican’s license has expired and is not being renewed, such that the business cannot resume trading, then this condition is not met and the business is not eligible for the CRSS. However, if the business sought and subsequently obtained a renewal of the publican’s licence and intended to resume the business on the easing of Covid restrictions, then the business would meet this condition.

Assuming the Deputy’s question is based on a specific case, I suggest the business concerned contacts Revenue directly to confirm its eligibility for the CRSS, based on the full facts and circumstances of the case.

David Cullinane (Waterford, Sinn Fein)
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177. To ask the Minister for Finance if the closing date for employment wage subsidy scheme applications will be extended considering the recent announcement of the scheme being extended into 2022; and if he will make a statement on the matter. [44659/21]

Mary Butler (Waterford, Fianna Fail)
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207. To ask the Minister for Finance if he will address the concerns raised in correspondence regarding the EWSS (details supplied); and if he will make a statement on the matter. [45116/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 177 and 207 together.

Section 28B of the Emergency Measures in the Public Interest (Covid-19) Act 2020 provides for the EWSS which is an economy-wide enterprise support for eligible businesses in respect of eligible employees. The Finance (Covid-19 and Miscellaneous Provisions) Act 2021, signed into law on 19 July, provides for the extension of EWSS to 31 December 2021, ensuring that the scheme continues to provide ongoing and necessary employment support for eligible businesses as the economy returns to a full re-opening.

For Q3 2021, the Government has decided to broadly maintain the status quo for EWSS, including the enhanced rates of support, with a modification to widen eligibility, and maintaining the reduced rate of Employers’ PRSI of 0.5%.

Decisions in relation to the configuration of the EWSS in Q4 2021 regarding its various aspects will be addressed shortly. Also, no formal decisions have been taken by Government in relation to future of the scheme beyond the end of Q4, 2021.

The Finance (Covid-19 and Miscellaneous Provisions) Act 2021 provides that for employers to be eligible for the EWSS, they must be able to demonstrate that their business will experience a 30% reduction in turnover or customer orders for the calendar year 2021 compared to the calendar year 2019 and that this disruption to normal business is caused by the COVID-19 pandemic.

As regards the concern around a closing date for applications of 15th August, I wish to clarify that no such end-date exists or is provided for in the legislation. However, I should point out that there is a requirement that immediately at the end of each month, from the introduction of the scheme in August 2020 onwards, each employer availing of the scheme must carry out a self-review of its business circumstances and if it is manifest to the employer that it no longer meets the eligibility test for qualification for the scheme, then the employer must immediately cease claiming wage subsidy payments.

To assist employers in conducting a monthly review of its continuing eligibility for the scheme, Revenue is providing an EWSS Eligibility Review Form through its Revenue Online Service (ROS). From 21 July 2021, completing and submitting an EWSS Eligibility Review Form to Revenue will be necessary to avail of EWSS supports, with details of an employer’s monthly eligibility review check to be submitted by the 15th of the following month. For example, the eligibility review undertaken on the last day of September will need to be completed and submitted to Revenue by 15 October.

Timely submission of the form will provide assurance to both employers and Revenue that subsequent EWSS claims are appropriate and in line with the terms of the scheme. This, together with Revenue’s EWSS ongoing real-time compliance program, will reduce the possibility of employers, inadvertently or incorrectly, claiming EWSS amounts to which they are not entitled and having to subsequently repay those amounts to Revenue.

Failure to complete and submit the EWSS Eligibility Review Form that confirms the requisite reduction and related declaration will result in suspension of payment of EWSS claims. Where a business who has not completed and submitted the Form within the required timeframe subsequently does so, and is eligible for the scheme, suspended payments will be released and paid.

Given the scale of resources being disbursed from Exchequer funds under the EWSS, I consider that the eligibility review is the minimum level of due diligence required of employers and Revenue has sought to make the process as user-friendly as possible.

Finally, employers must have a tax clearance certificate to be eligible to join the EWSS and must continue to meet the requirements for tax clearance for the duration of the scheme.

Neale Richmond (Dublin Rathdown, Fine Gael)
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178. To ask the Minister for Finance if wage supports will be extended for the childcare sector to allow them to operate the pod system and prevent closures; and if he will make a statement on the matter. [44663/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 28B of the Emergency Measures in the Public Interest (Covid-19) Act 2020 provides for the operation of the Employment Wage Subsidy Scheme (EWSS), which is an economy-wide enterprise support for eligible businesses in respect of eligible employees. It provides a flat-rate subsidy to qualifying employers based on the numbers of paid and eligible employees on the employer’s payroll and charges a reduced rate of employer PRSI of 0.5% on wages paid which are eligible for the subsidy payment.

While the criteria for eligibility for business in general is based on a reduction in turnover, as a result of the pandemic and having regard to the importance of maintaining the provision of childcare facilities so as to enable parents to continue in, or to take up, positions of employment, the legislation provided that childcare businesses in possession of tax clearance and registered in accordance with Section 58C of the Childcare Act 1991 are eligible for the EWSS.

The objective of the scheme is to support all employment and maintain the link between the employer and employee insofar as is possible. The EWSS has been a key component of the Government’s response to the continued Covid-19 crisis to support viable firms and encourage employment in the midst of these very challenging times. To date, payments of over €4.76 billion and PRSI credit of over €750 million have been granted to 51,400 employers in respect of 656,900 workers.

I have been clear that there will be no cliff-edge to the EWSS and, as the Deputy will be aware from announcements made in June, it has been decided that the scheme is now to be extended until the end of December 2021. For Q3 2021, the Government has decided to broadly maintain the status quo for EWSS, including the enhanced rates of support, with a modification to widen eligibility, and maintaining the reduced rate of Employers’ PRSI of 0.5%.

Decisions in relation to the configuration of the EWSS in Q4 2021 in relation to its various aspects will be addressed shortly. Also, no decisions have been taken in relation to future of the scheme beyond the end of Q4, 2021.

The Government remains fully committed to supporting businesses and employers insofar as is possible at this time.