Thomas Gould (Cork North-Central, Sinn Fein)
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74. To ask the Minister for Enterprise, Trade and Employment the criteria for inclusion in the ICOB re-application. [50777/25]

Peter Burke (Longford-Westmeath, Fine Gael)
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The ICOB and Power Up Reclassification Appeals Process opened on 24th July, 2025 and following an extension closed to appeals on 29th August, 2025.

The eligibility requirements for the Reclassification Appeals Process are:

- A business applied for the original ICOB grant and were approved.

- A business is operating in the retail, hospitality, or beauty sector.

- A business was misclassified during the original ICOB application and was subsequently deemed ineligible for the second ICOB payment and the Power Up grant

- A business must be the direct ratepayer to the local authority. Businesses paying rates through a landlord are not eligible.

- Mixed-activity businesses will be assessed on the primary function of the business.

- A business must be rates compliant or have an agreed performing payment plan in place.