Business Resumption Support Scheme (BRSS)

Scheme rates

The Advance Credit for Trading Expenses (ACTE) payment will be calculated as three times the sum of:

  • 10% of the average weekly turnover of the reference period up to €20,000
  • and
  • 5% of so much of the average weekly turnover of the reference period that exceeds €20,000.

The ACTE payment will be subject to a maximum payment of €15,000.

Publication

Revenue will publish a list of businesses who availed of the Business Resumption Support Scheme (BRSS) at the end of the scheme.

The facility to register and to make a claim are available on Revenue Online Service (ROS).

Registering and claiming the BRSS

A two-step process is necessary to make a claim under the BRSS. The eligible business must:

  • register for BRSS on ROS
  • complete a claim in respect of an ACTE amount

BRSS registering criteria

To register for BRSS on ROS, your eligible business must:

  • make a declaration that it meets the eligibility criteria for the scheme
  • have tax clearance
  • provide certain information in relation to the business activity and previous turnover details.

How to register

  • Sign into ROS
  •  Click on "Manage Tax Registrations" in the Other Services section
  •  Select BRSS
  •  Complete the registration details screen
  •  Click Submit to complete your registration request.

How to make a claim

  • Sign into ROS
  • Click on "eRepayment Claim" in the Other Services section
  • Select BRSS
  • Complete the required claim details screen
  • Make a declaration that the claim is correct and complete
  • Click Submit to complete your claim.

Supporting documentation is not required to be submitted with the claim. We may request documentation to verify the claim at a later date. More detailed information on making a claim is contained in the BRSS guidelines.

Compliance Checks

The turnover details provided for registration must be consistent with the information included in the books and records of your business. This will be validated against the information already held by Revenue including relevant tax returns.

Next: Eligible businesses