Business Resumption Support Scheme (BRSS)
The Business Resumption Support Scheme (BRSS) was available to eligible businesses that carry on a trade, or trading activities. This included:
- sole-traders, or self-employed individuals
- approved sporting bodies*
* BRSS was available in respect of a trade carried on which would be chargeable to tax, but for available Income and Corporation Tax exemptions.
What was an eligible business?
To be eligible for BRSS, the:
- profits of the trade, or trading activities of the business, should have been chargeable to tax under Case 1 of Schedule D
- business should have possessed valid tax clearance and continue to maintain tax clearance for the duration of the application period.
Businesses should have ensured that they had tax clearance from Revenue in order to be eligible for the BRSS. You could check your tax clearance status through Revenue Online Service (ROS).
If you did not have tax clearance, you could make an application using the eTax clearance service.
Next: Qualifying criteria