Brendan Griffin (Kerry, Fine Gael)
Link to this: Individually | In context | Oireachtas source

279. To ask the Minister for Finance if advice will be provided in relation to an appeal (details supplied); and if he will make a statement on the matter. [46024/21]

Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context | Oireachtas source

As the Deputy will be aware, I have previously responded to a question from him in relation to this matter on 9 September. A detailed reply was issued in that instance (Dail Question No. 217 - Reference 42979/21) and there have been no substantive developments or adjustments to the previous answer in the interim period.

The Covid Restrictions Support Scheme (CRSS), which is provided by Section 11 of the Finance Act 2020, was introduced to support businesses (companies, self-employed individuals and partnerships) significantly affected by restrictions introduced by the Government to combat the COVID-19 pandemic. The CRSS operates on a self-assessment basis, and claimants are required to satisfy themselves that they are correctly eligible for the scheme before registering to receive payments. Claimants are also required to review their continued eligibility for the scheme before making a claim for payment in respect of each subsequent claim period.

To qualify for the CRSS, a 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, requiring it to prohibit or considerably restrict customers from accessing its premises. It is not sufficient that a business experiences a reduction in demand for its services or a reduced footfall because of the general public health guidelines around social distancing and related protective measures which apply to society as a whole. For example, dry cleaning and laundry businesses were not required to restrict customer access under the public health measures and as such do not qualify for the CRSS, even if service demand is reduced. Such businesses may however qualify for the other support schemes introduced to support them during the pandemic.

I am advised by Revenue that the business in question operates a dry-cleaning service and incorrectly claimed and received CRSS payments to which it was not entitled, which must be repaid in due course. Revenue has also confirmed that it accepts that the business genuinely believed that it qualified for the scheme and that repayment of the amount owed as a single payment could cause it financial difficulties. To avoid such a scenario to the greatest extent possible, Revenue will engage directly with the business to agree a suitable payment solution, including the possibility of adding the amount owed to its current warehoused debt under the Debt Warehousing Scheme, even though that scheme does not specifically provide for CRSS related liabilities.

The company may be also eligible to register for the new Business Resumption Support Scheme (BRSS), which is an additional support for businesses with reduced turnover due to COVID-19 related restrictions. Further details on the BRSS, which is now operational, are available on the Revenue website.

Finally, Revenue has confirmed that in addition to receiving financial support through the Debt Warehousing Scheme, the Business is also receiving payments under the Employment Wage Subsidy Scheme (EWSS).