Aodhán Ó Ríordáin (Dublin Bay North, Labour)
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155. To ask the Minister for Finance if he will ensure that artists and arts workers are supported through the employment wage subsidy scheme until mass gatherings are permitted again and cultural events can take place at full capacity; and if he will make a statement on the matter. [47787/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am aware of concerns that have been raised regarding the pace of recovery for the arts sector. However, the position is that the Employment Wage Subsidy Scheme (EWSS) is an economy wide support. The objective of EWSS is to support all employment and to maintain the link between the employer and employee insofar as is possible. The scheme is open to all businesses, provided the business meets the requisite conditions of the scheme. 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.

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 €4.9 billion and PRSI credit of almost €784 million have been granted to 51,500 employers in respect of over 664,700 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%.

Further, as announced Tuesday 28th September, the Government has agreed that there will be no change to the EWSS for the month of October 2021, which means that the scheme will continue to operate in its current form as per the arrangements for Q3 2021. Issues around the configuration of the EWSS beyond October are currently being considered and full details will be announced on Budget Day, 12 October 2021.

I would also note that the Government have put in place a range of measures to support people and businesses most affected by the financial shock of the pandemic, including the arts and cultural sector. The Small Business Assistance Scheme for COVID (SBASC) and Tourism Business Continuity scheme have also been established in order to support those businesses most at risk. Other schemes which have been established include the Live Performance Support Scheme (LPSS) and the Music Entertainment Business Assistance Scheme (MEBAS), both of which are targeted at supporting the commercial live performance sector. Details of the supports are available on the Department of Enterprise, Trade and Employment’s website at the following link: enterprise.gov.ie/en/What-We-Do/Supports-for-SMEs/COVID-19-supports/.

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

Richard Bruton (Dublin Bay North, Fine Gael)
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156. To ask the Minister for Finance the current payment rates for the employment wage subsidy which are in payment at different pay levels; the conditions which must be met by an employer to remain in payment; and if further phased withdrawal is planned as the economy reopens. [47523/21]

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 Employment Wage Subsidy Scheme (EWSS) which is an economy-wide enterprise support for eligible businesses. EWSS provides a flat-rate subsidy to qualifying employers, based on the number of qualifying employees on the payroll. To date, €4.9bn has been paid out under the scheme to 51,500 employers in respect of 664,700 employees and Employers’ PRSI of €784m has been foregone.

For every qualifying employee paid a weekly gross amount between:

- €151.50 and €202.99, the subsidy is €203,

- €203 and €299.99, the subsidy is €250,

- €300 and €399.99, the subsidy is €300, or

- €400 and €1,462, the subsidy is €350.

No subsidy is available for employees paid a weekly gross amount less than €151.50 or more than €1,462. The scheme also provides for a reduced rate of Employers’ PRSI.

The Finance (Covid-19 and Miscellaneous Provisions) Act 2021, signed into law on 19 July, provided 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. The legislation also provided 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.

The EWSS legislation requires 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 Formthrough its Revenue Online Service (ROS). From 21 July 2021, completing and submitting an EWSS Eligibility Review Formto Revenue is necessary to avail of EWSS supports, with details of an employer’s monthly eligibility review check to be submitted by the 15^thof 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.

In addition, 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.

I have been clear that there will be no cliff-edge to the EWSS. As I outlined in my recent announcement on 28 September, the Government has agreed that there will be no change to the EWSS for the month of October 2021, which means that it will continue to operate in its current form as per the arrangements for Q3 2021. Issues around the configuration of the scheme beyond October are currently being considered and full details will be announced on Budget Day, 12 October 2021.

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

Richard Bruton (Dublin Bay North, Fine Gael)
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157. To ask the Minister for Finance the terms on which warehoused taxes are being held by the Revenue Commissioners; the obligations that enterprises carry in respect of these sums of money; and if any phasing of obligations is planned to assist enterprises struggling to reopen. [47524/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Debt Warehousing Scheme remains available to support businesses that are experiencing tax payment difficulties arising from the COVID-19 pandemic. The scheme, which has to date provided €2.6 billion in liquidity to approximately 95,000 businesses, applies to VAT debts, PAYE (Employer) debts, certain self-assessed income tax debts and overpayments of both the Temporary Wage Subsidy Scheme (TWSS) and the Employment Wage Subsidy Scheme (EWSS). Access to the scheme is automatic for SMEs managed by Revenue’s Business and Personal Divisions and by agreement with larger businesses managed by Revenue’s Large Cases and Medium Enterprise Divisions. To qualify for debt warehousing, businesses must continue to file all tax returns, even though the liability cannot be paid.

For eligible businesses, Period 1, the period during which tax debts may be warehoused, has been extended to 31st December 2021, and tax debts can then be ‘parked’ interest-free until 31st December 2022. At that point the warehoused debt may be paid in full without incurring an interest charge or can be paid through a tailored phased payment arrangement starting in 2023 at a significantly reduced interest rate of 3% per annum. This compares to the standard rate of 8% or 10% per annum that would otherwise apply to such debts. Any tailored phased payment arrangement will take account of the taxpayer’s particular financial circumstances and can be extended over a longer timeframe as required provided current liabilities continue to be paid as they fall due.

I am aware that Revenue maintains regular contact with taxpayers and businesses availing of debt warehousing to ensure they appreciate the importance of continuing to file returns, to clarify any queries they may have about their obligations to repay the liabilities in due course and of the importance of paying current taxes. Revenue has assured me that it will continue to engage in this manner and that a flexible approach will be adopted to the repayment of warehoused debts on a case by case basis. Further information on the Debt Warehousing Scheme is available on the Revenue website which may be of assistance to the Deputy.

Richard Bruton (Dublin Bay North, Fine Gael)
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158. To ask the Minister for Finance if the Covid restrictions support scheme, which provides for an advanced tax credit, will continue to operate during the remaining phases of reopening; the obligations enterprises carry in respect of these advances as their business gradually recover; and if any additional phasing is envisaged during the remaining stages of reopening and recovery. [47525/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Covid Restrictions Support Scheme (CRSS) is provided for in section 11 of the Finance Act 2020. 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 acquire goods or services, with the result that the business either has to temporarily close or to operate at a significantly reduced level. A business must be able to demonstrate that, because of the Covid restrictions, the turnover of the relevant business activity during the period of restrictions will be no more than 25% of the average weekly turnover of the business in a reference period, which in most cases is 2019.

With the easing of Covid restrictions in recent months many businesses are no longer significantly restricted from operating and therefore are no longer eligible for the CRSS. However, eligible businesses have been able to claim enhanced restart week payments to assist them with the costs of reopening.

Where, under current public health restrictions, a business is restricted from operating, for example a nightclub, the business can, where it meets the relevant criteria, continue to claim under the CRSS until such time as it ceases to be restricted. At which time, the business can, where it meets the relevant criteria, claim an enhanced restart week payment computed at double the normal weekly CRSS rate, for three weeks, subject to a maximum weekly amount payable of €5,000.

Businesses that have ceased to qualify for CRSS, as well as businesses that were not eligible for CRSS, may be eligible to claim another support introduced by the Government, the Business Resumption Support Scheme (BRSS). The BRSS is a targeted support for companies, self-employed individuals, partnerships as well as certain charities and sporting bodies that carry on a trade that was significantly impacted by Covid-19 public health restrictions, including where the impact continued after the easing of the restrictions.

To qualify for the BRSS, a business must be able to demonstrate that the turnover from its trade in the period from 1 September 2020 to 31 August 2021 is no more than 25% of a ‘reference turnover amount’, which is based on when the business commenced. A qualifying person may, since early September, make a claim under BRSS for a single payment which will be equal to three times the average weekly turnover of the relevant business activity in a reference period, subject to a maximum payment under the scheme of €15,000.

Detailed operational guidelines on CRSS and BRSS are available on the Revenue website.

Finally, the Deputy will be aware that, on 15 September, the Dáil approved the draft Statutory Instrument to extend the CRSS to 31 December 2021. I can confirm that I have since signed the S.I. and the CRSS will run to 31 December 2021.