Written answers
Tuesday, 7 December 2021
Department of Finance
Covid-19 Pandemic Supports
Sorca Clarke (Longford-Westmeath, Sinn Fein)
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202. To ask the Minister for Finance if the Covid restrictions support scheme will be extended for publicans and nightclub owners whose business hours have been restricted; and if he will make a statement on the matter. [59993/21]
Paschal Donohoe (Dublin Central, Fine Gael)
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The 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, from a business premises located in a region subject to restrictions introduced in line with the Living with Covid-19 Plan.
Details of CRSS are 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, have been published on the Revenue website at: www.revenue.ie/en/corporate/press-office/budget-information/2021/crss-guidelines.pdf
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. For the purposes of CRSS, a qualifying “business premises” is a building or other similar fixed physical structure in which a business activity is ordinarily carried on.
On Friday, the Government agreed to develop a targeted scheme for businesses in the hospitality sector modelled on the CRSS which operated effectively in the earlier phases of the pandemic when businesses were most heavily impacted by public health restrictions.
The revised scheme will provide targeted and timely support to the hospitality sector to supplement the support they are receiving under the Employment Wage Subsidy Scheme. A weekly payment will be made to qualifying businesses in the sector whose trade is significantly impacted due to the restrictions set out in Health Regulations. Businesses who expect their turnover to be below half of their average weekly turnover in 2019 will quality for this additional support. The payment will amount to 12% of their average weekly turnover in 2019.
Further details of the scheme will be announced over the coming days.
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