It was announced this week that the re-opening of indoor dining would be delayed. Subsequently, there have been changes to the COVID-19 Restrictions Support Scheme.
Businesses who are prohibited or significantly restricted from operating:
Businesses who are eligible to make a claim for an ACTE in the weeks beginning 5 July and 12 July 2021 will receive support calculated at double the normal rate of CRSS for those two weeks, subject to the statutory maximum payment of €5,000 per week.
This enhanced rate of CRSS is available to all businesses who are prohibited or significantly restricted from operating in those weeks provided they meet the eligibility criteria to make a claim under the CRSS. This may include, for example, a restaurant with no outdoor seating area or a nightclub, both of which are either prohibited or significantly restricted from operating under public health restrictions.
A qualifying business who is registered for CRSS and who is satisfied that they meet the eligibility criteria for the claim periods beginning 5 July and 12 July 2021 should make those claims in the usual manner.
Businesses do not need to provide any additional information or make a separate claim for the additional July 2021 supports.
Businesses who have already made a claim for the triple restart week payment:
Where a business has already made a claim for the triple restart week payment and continues to be either prohibited or significantly restricted from operating on 5 July, they should contact Revenue to advise of the situation.
Overpayments brought about by a restart week claim will be netted off against future CRSS payments.
The updated guidelines can be found on Revenue’s website here
Date published 01 Jul 2021 | Last updated 01 Jul 2021This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.