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Subject to the qualifying criteria below, any business that has a commercially rateable premises, or where rates are paid on your behalf and attributable to the business premises you occupy, can apply for the restart grant.
 
To be eligible to apply you must meet the following criteria:
 
  • A business must have a turnover of less than €5m and have 50 or less employees. 
  • The business must have suffered a projected 25%+ loss in revenue from 1 April 2020 to 30 June 2020. 
  • The business must commit to remain open or to reopen if it was closed. 
  • The business must also declare the intention to retain employees that are benefitting from the Temporary Wage Subsidy Scheme (TWSS) and/or rehire employees who are on the Pandemic Unemployment Payment (PUP).

You should also note that if you are in arrears with your 2019 commercial rates or did not pay them then you can still apply for the grant.

The closing date for applications is 31 August 2020.

Published 27/05/2020

 

Date published 27 May 2020 | Last updated 27 May 2020

This 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.

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