Important Revenue update for businesses eligible for CRSS
Today (04/12/2020) Revenue has provided important information to businesses in relation to the following:
- the time limits for submitting Covid Restrictions Support Scheme (CRSS) claim
- access to the scheme for businesses who continue to be impacted by the current revised public health restrictions.
Time limits for submitting CRSS claims
There is an eight-week time limit within which eligible businesses can make their claim for payment under the CRSS. The eight-week time limit applies from the first day of a claim period which in most cases will be the first day on which public health restrictions apply to the business concerned.
Revenue has today reminded eligible businesses of the importance of registering for the CRSS and making their claim as soon as possible to avoid losing out on getting the full benefit of this significant cashflow support payment.
Businesses who leave making their CRSS registration application to the last-minute risk that it may not be completed within the eight-week time period for making a claim for payment. This might arise, for example, where Revenue requires additional information to complete the registration or confirm eligibility for the scheme. Revenue has confirmed that once the business has applied to be registered within the eight-week time period, and has provided the additional information requested, it will still be able to make a claim for payment under the CRSS within three weeks of the registration process being completed.
Claiming CRSS as public health restrictions ease
Last Friday (27/11/2020), the Government announced an easing of public health restrictions in the run up to Christmas. From 1 December, all non-essential retail and personal services can open, while on Friday 4 December all restaurants, cafés and pubs operating as restaurants can open.
Where businesses can reopen without having to prohibit or significantly restrict access to their premises as outlined in the relevant public health regulations, they no longer qualify for CRSS. Additionally, businesses that can reopen but decide not to do so will not be eligible for CRSS for the periods where they choose to remain closed.
In recognition that it may take some time and additional costs for businesses to re-open, the Minister for Finance, Paschal Donohoe, T.D., last week announced an enhancement to the CRSS whereby businesses can make a claim for an additional one-week payment to assist them in reopening after a period of Covid restrictions. Businesses who are registered for CRSS and are now resuming their trading activities can make their claim for this additional payment from next Monday, 7 December 2020, via the eRepayments service in ROS. Payment will generally be made within 3 days of the submission of a qualifying claim.
However, some businesses such as ‘wet’ pubs, nightclubs, discos and casinos nationwide are still required to either prohibit access to their premises or remain fully closed. These businesses still qualify for CRSS, and provided all other eligibility conditions are met, can continue to claim payment under the scheme for this new claim period.
This morning, the Minister for Finance, Paschal Donohoe, T.D., announced additional seasonal support for businesses who cannot reopen through December. Payable for a period of three weeks beginning the 21 December 2020, the additional support will provide up to double the amount of the weekly CRSS support payment due, subject to the statutory maximum payment of €5,000 per week. Revenue is currently working on ensuring the system is in place for these businesses to make their claim by the week of 21 December.
Updated detailed information on the CRSS can be found at Guidelines on the operation of the Covid Restrictions Support Scheme.
Revenue published updated Covid-19 support scheme statistics yesterday. To date, 12,900 businesses have registered 14,600 premises for the CRSS with Revenue. Claims for CRSS payments of €79.3 million in respect of 13,800 premises have been made to date with €77.8 million of this already processed for payment. Further detailed information can be found at COVID-19 Support Schemes Statistics Update as at 03 December 2020.
Notes for the editor
What does the time limit for making CRSS claims mean for eligible businesses?
The CRSS was announced in Budget 2021 on 13 October 2020 and, as such, this is the earliest date that can be applied to a claim under the scheme.
- Example 1
On 13 October 2020, bars, cafés, restaurants and ‘wet’ pubs outside Dublin were restricted to providing take away, delivery and limited outdoor seating services only, while ‘wet’ pubs based in Dublin, along with nightclubs, discos and casinos nationwide have been closed since March.
These businesses can make a CRSS claim commencing on 13 October. The eight-week time limit for making a CRSS claim for a period starting on that date is 13 December.
- Example 2
On 16 October 2020, increased restrictions were put in place for counties Cavan, Monaghan and Donegal.
In addition to the businesses impacted by the previous nationwide restrictions, all non-essential retail (other than those who operate mainly outdoors) and personal services such as clothing stores, hairdressers, beauticians and barbers were required to close in these counties.
These businesses can make a CRSS claim commencing on 13* October. The eight-week time limit for making a CRSS claim for a period starting on that date is 13 December.
- Example 3
On 22 October 2020, nationwide Level 5 restrictions were put in place, meaning that in addition to the businesses already impacted by previous restrictions, all non-essential retail (including those who operate mainly outdoors) and personal services such as clothing stores, hairdressers, beauticians and barbers were required to close while hotel and accommodation could remain open to support the provision of essential services only.
These businesses can make a CRSS claim commencing on 19* October. The eight-week time limit for making a CRSS claim for a period starting on that date is 20 December.
*Where a claim period does not commence on a Monday, the claimant should, when making a claim on the CRSS online claims portal, choose the Monday preceding the first day of the claim period as the claim period start date. (e.g. if the claim period commenced on Thursday 22nd October 2020, the claim should be made as if it commenced on Monday 19th October 2020). The exception to this is where the claim period commenced on Tuesday 13th October 2020.