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