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The Small Business Assistance Scheme for COVID (SBASC), previously announced as COVID-19 Business Aid Scheme (CBAS), is now open for applications.
Businesses can apply through their Local Authority or Local Enterprise Office.
For companies and the self-employed to be eligible for the scheme you must:
  • Not be eligible for other COVID-19 support schemes including the COVID-19 Restrictions Support Scheme (CRSS), the Fáilte Ireland Business Continuity Scheme, or the Media’s Live Performance Support
  • Have a minimum turnover of €50,000 (and turnover less than €25m)*
  • Have less than 250 employees 
  • Operate from a building, or similar fixed physical structure on which business rates are payable**
  • The turnover of the business over the claim period is estimated to be no more than 25% of the average weekly turnover of the business in 2019; or, for businesses that commenced after 01 November 2019, no more than 25% of the projected average weekly turnover of the business for 1 January to 31 March 2021, and 30 June 2021 where applicable. For these businesses the financial plans as of end of 2019 should be uploaded with the application
  • The business must have a current eTax Clearance Certificate from the Revenue Commissioners
  • The business intends to resume trading in full once government restrictions are eased


Businesses that received the grant in the first round can receive a second grant provided they are still eligible.

* Microenterprises with a turnover of between €20,000 and €49,999 can apply for a €1,000 grant. Businesses with a turnover of €50,000 and over can apply for a grant of €4,000.

** Following the recent launch of the Economic Recovery Plan 2021, the Government decided that businesses operating from non-rateable premises, such as a home office or hot-desk are now also eligible to apply.


Date published 16 Mar 2021 | Last updated 24 Jun 2021

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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