Covid Restrictions Support Scheme (CRSS)

Qualifying criteria for eligible businesses

The Covid Restrictions Support Scheme (CRSS) is available to businesses that carry on a trade, or trading activities, from a business premises. This includes:

  • companies
  • sole-traders or self-employed individuals
  • partnerships
  • charities and approved sports bodies (for claim periods after 20 December 2021).

What is an eligible business?

To be eligible, the:

  • profits of the trade, or trading activities, of the business must be chargeable to tax under Case I of Schedule D (or, in the case of charities and approved sports bodies, they would be so chargeable, but for available tax exemptions)
  • business premises must be located wholly within a geographical region for which COVID-19 restrictions are in operation
  • businesses must possess valid tax clearance to enter the CRSS and continue to maintain tax clearance for the duration of the scheme.


Businesses must ensure that they have tax clearance from Revenue in order to be eligible for the CRSS. 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.

Qualifying criteria

If you have an eligible business, to qualify for the CRSS you must be able to demonstrate that:

  • your business operates from a business premises wholly located in a region subject to Government restrictions in the claim period
  • because of the Government restrictions, your business must prohibit or significantly restrict members of the public from your business premises
  • the turnover of your business during the period of restrictions (the claim period) will be no more than 40% (or 25%* as applicable) of the:
    • average weekly turnover of the business in 2019
    • average weekly turnover in a reference period, which depends on when the business was established in the case of a new business
  • your business has complied with obligations in relation to registering and accounting for Value Added Tax (VAT)
  • your business intends to resume trade after the Government restrictions are lifted.

*  The 40% test applies for claim periods post 20 December 2021.

Next: Webinar on the Covid Restrictions Support Scheme (CRSS)