Alan Dillon (Mayo, Fine Gael)
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240. To ask the Minister for Finance if consideration will be given to a review of the temporary wage subsidy scheme guidelines, as in the case of a person (details supplied); and if he will make a statement on the matter. [57050/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I assume that the Deputy's query relates to the Employment Wage Subsidy Scheme (EWSS), which replaced the Temporary Wage Subsidy Scheme (TWSS) on 1 September 2020.

As previously outlined in my reply to Parliamentary Question 34287/21 in relation to the business in question, the EWSS is an economy-wide support to assist eligible employers meet employee wages where trade is negatively impacted by Covid-19. The EWSS is operated on a self-assessment basis with the onus on applicants to satisfy themselves that they fully meet the eligibility criteria for the scheme as set down in the legislation and to self-declare to Revenue that they correctly qualify. The eligibility conditions for the scheme require that a business has tax clearance and that a minimum 30% decline in business turnover or customer orders has occurred due to the impact of COVID-19.

For pay dates between 1 July 2021 and 31 December 2021, the legislation specifically provides that where a business commenced trading in 2019 (but not later than 1 November 2019), it must be able to demonstrate a minimum 30% reduction in either turnover or in customer orders by comparing the trading months in 2019 to the equivalent months in 2021. The legislation does not make any provision to apply a different comparison in circumstances where a business changes its operating model to an extent that the 30% reduction in turnover or customer orders is not achieved, for example where a pub begins serving food in addition to drinks as part of its trade.

I am advised by Revenue that the business in question registered for the EWSS on 15 September 2020 and received payments until it deregistered from the scheme on 5 October 2021. As the business started trading in April 2019, it is required to compare its turnover or customer orders for April to December 2021 against the equivalent period in 2019, to determine if there is a minimum 30% decline in turnover or business orders, for pay dates falling between 1 July 2021 to 31 December 2021.

From the information provided by the business, it is not currently experiencing a minimum 30% reduction in turnover or customer orders and as such is not entitled to the EWSS. The fact that the business started serving food as part of its trade in 2020 does not change the requirement to compare turnover or customer orders for 2021 against the equivalent period in 2019.

Finally to answer the Deputy’s specific question, I have no plans to review the eligibility criteria for the EWSS that applied since the introduction of the scheme.