Covid Restrictions Support Scheme (CRSS)


The details of the COVID-19 Restrictions Support Scheme (CRSS) are set out in the Finance Act 2020. CRSS was introduced to support businesses significantly affected by restrictions introduced to combat the COVID-19 pandemic.

The support will be available to eligible businesses who carry on a business activity that is impacted by COVID-19 restrictions. The business must have been required to prohibit, or considerably restrict, customers from accessing their business premises. Generally, this refers to COVID-19 restrictions at Level 3, 4 or 5 as explained in the Government’s Plan for Living with COVID-19. Certain businesses may qualify for the support where lower levels of restrictions are in operation. The specific restrictions applying to businesses are provided for in regulations made by the Department of Health.

Eligible businesses can make a claim to Revenue for a payment known as an Advance Credit for Trading Expenses (ACTE). An ACTE is payable for each week a business is affected by the restrictions.

The CRSS is expected to continue until 31 January 2022.

Scheme rates

The ACTE is equal to 10% of the average weekly turnover of the business in 2019 up to €20,000, plus 5% on turnover over €20,000. In the case of new businesses established between 26 December 2019 and 26 July 2021, the turnover is based on the average actual weekly turnover in a reference period, which depends on when the business was established. The ACTE is subject to a maximum weekly payment of €5,000.


Revenue will publish a list of businesses which availed of the CRSS at the end of the scheme.

Next: How to make a claim