Thursday, 16 December 2021
Department of Finance
Covid-19 Pandemic Supports
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 also be carried on from a business premises that is located in a region subject to Covid restrictions as set out in the relevant legislation, with the result that the business is required to prohibit or significantly restrict customers from accessing its premises.
I am advised by Revenue that the business in question is a Private Members Club, where gaming (within the meaning of the Gaming and Lotteries Act 1956) is carried on exclusively among members. While this business sector was initially restricted due to the pandemic, it was removed from the ‘restricted list’ with effect from 6 September 2021. As such, the sector, including the business in question, does not qualify for the CRSS from that date.
Revenue has also confirmed that the business received CRSS payments from 13 October 2020 to 5 September 2021 to which it was entitled. The business also received CRSS payments in respect of claims made after 5 September 2021 to which it was not entitled, resulting in an overpayment of which a small balance remains outstanding.
Finally, Revenue administers the CRSS in accordance with the legislation as set down by the Oireachtas. If the business considers that Revenue is incorrect in its interpretation of the law, it can make an appeal to the independent Tax Appeals Commission (TAC) in accordance with section 485(24) of the Taxes Consolidation Act 1997.