COVID Restrictions Support Scheme (CRSS)

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Overview

The details of the COVID-19 Restrictions Support Scheme (CRSS) are set out in the Finance Bill 2020. CRSS was introduced to support businesses significantly affected by restrictions introduced to combat the COVID-19 pandemic.

The support will be available to eligible businesses who carry on a business activity that is impacted by COVID-19 restrictions. The business must have been required to prohibit or considerably restrict customers from accessing their business premises. Generally, this refers to COVID-19 restrictions at Level 3, 4 or 5 as explained in the Government’s Plan for Living with COVID-19. Certain businesses may qualify for the support where lower levels of restrictions are in operation. The specific restrictions applying to businesses are provided for in regulations made by the Department of Health.

Eligible businesses can make a claim to Revenue for a payment known as an Advance Credit for Trading Expenses (ACTE). An ACTE is payable for each week a business is affected by the restrictions.

The CRSS is expected to continue until 31 March 2021.

Scheme rates

The ACTE is equal to 10% of the average weekly turnover of the business in 2019 up to €20,000, plus 5% on turnover over €20,000. In the case of new businesses, the turnover is based on the average actual weekly turnover in 2020. The ACTE is subject to a maximum weekly payment of €5,000.

Publication

Revenue will publish a list of businesses who availed of the CRSS at the end of the scheme.

Qualifying criteria for eligible businesses

The Covid Restrictions Support Scheme (CRSS) is available to businesses that carry on a trade or trading activities from a business premises. This includes:

• companies
• sole-traders or self-employed individuals
• partnerships.

What is an eligible business?

To be eligible the:

• profits of the trade or trading activities of the business must be chargeable to tax under Case I of Schedule D
• business premises must be located wholly within a geographical region for which COVID-19 restrictions are in operation
• business must have tax clearance from Revenue.

Tax clearance

Businesses must ensure they have tax clearance from Revenue in order to be eligible for the CRSS. You can check your tax clearance status through Revenue Online Service (ROS).

If you do not currently have tax clearance, you can make an application using the eTax clearance service.

Qualifying criteria

If you have an eligible business, to qualify for the CRSS you must be able to demonstrate that:

• your business operates from a business premises wholly located in a region subject to Government restrictions in the claim period
• because of the Government restrictions, your business must prohibit or significantly restrict members of the public from your business premises
• the turnover of your business during the period of restrictions (the claim period) will be no more than 25% of the:
  • average weekly turnover of the business in 2019
  • average weekly turnover in 2020 in the case of a new business)
• and
• your business has complied with obligations in relation to registering and accounting for Value Added Tax (VAT)
• your business intends to resume trade after the Government restrictions are lifted.

Detailed guidance on the operation of the CRSS can be found by clicking on the following link:

https://www.revenue.ie/en/corporate/press-office/budget-information/2021/crss-guidelines.pdf

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