Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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298. To ask the Minister for Finance if it is in the spirit of the EWSS and TWSS given that it was to support business through the pandemic to have granted and then withdrawn from a company (details supplied) employing 12 staff in one of the most disadvantaged areas of the city and then demand the amount that was paid, back, thus undermining the future viability of the company; and if he will make a statement on the matter. [51970/22]

Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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299. To ask the Minister for Finance the merit of putting a start-up (details supplied), Ireland’s highest rated brewery, out of business when the brewery only commenced production on 7 November 2019, with the first product packaged for sale on 26 November 2019, over a technical argument over the EWSS and TWSS; and if he will make a statement on the matter. [51971/22]

Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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300. To ask the Minister for Finance if his attention has been drawn to a company (details supplied) that commenced production as a new brewery business on 7 November 2019, once the Revenue Commissioners issued it its brewery licence and had its entire on-premise business closed for the majority of the pandemic when it only opened its manufacturing facility four months before the lockdown and should therefore fully qualify for the EWSS and TWSS which it received and which is now being demanded to be repaid. [51972/22]

Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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301. To ask the Minister for Finance his views on a matter (details supplied). [51973/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 298, 299, 300 and 301 together.

Section 28B of the Emergency Measures in the Public Interest (Covid-19) Act 2020 provides for the Employment Wage Subsidy Scheme (EWSS) which was an economy-wide enterprise support for eligible businesses in respect of eligible employees. The scheme closed with effect from 31 May 2022.

As the Deputy will be aware, eligibility to EWSS is based on the employer demonstrating that its business is likely to experience a 30% reduction in turnover or orders during a specific reference period and that this disruption to business is caused by the Covid-19 pandemic. In addition, the business must also have tax clearance.

To qualify for the scheme as a New Business, an employer must have commenced to trade after 1 November 2019. I am advised by Revenue that the question of whether a business is commencing or is the continuation of an existing business is determined by the facts of each individual case. A substantial body of existing case law, in the wider tax context, exists on this issue and certain principles have been established. These established principles include whether the management and control, employees, activities, customer base, suppliers, and accounting systems of the business are substantially the same following any change in activity. I am advised by Revenue that, in this case, the employer registered and applied for the scheme as a New Business. However, on examination, Revenue considered that the business of the employer existed prior to 1 November 2019 and as such, actual turnover for 2019, i.e., 1 January 2019 to 31 December 2019, instead of projections, was used to determine eligibility. Based on the information provided, the employer was advised that it did not meet the 30% reduction in turnover criteria and was therefore ineligible for EWSS.

I am further advised by Revenue that the employer in this case has exercised their rights under Revenue’s Complaint and Review Procedure and additional information has been sought from this employer as part of this process. Revenue will consider any additional information provided by the employer which they consider relevant to their claim.