Most recent CRSS guidelines updated

Nov 23, 2020

Revenue updated the CRSS guidelines last Thursday. 

CRSS guidelines

Section 3.2

Step2: Making a claim for CRSS
There are 4 steps to making a claim;

Step 1 – Details of the claim. The following information will be required;

- Business Premises (in which a relevant business activity is carried) in respect of which a claim is made, CRSS Guidelines – 19 November 2020 10

- Claim period start week,

- Claim period end week.

Step 2 – Provide bank details.

Step 3 – Summary and declaration. A person making a claim will be required to make the relevant declarations.

Step 4 – Sign and submit.

Section 4.1.1

What is a business premises?

Boats have been included in the examples on a business premises that would not meet the definition of a business premises for the purposes of the CRSS.

Section 4.3.4

Seasonal businesses

The information on a relevant business activity which is “seasonal” in nature qualifying under the CRSS has been expanded upon.

Section 5

How to determine a claim period

The new section 5 provides details on:

  • the significance of a claim period;
  • what a claim period is;
  • claim periods commencing between 13 October and 16 November 2020;
  • claim period commencing from 17 November 202l; and
  • an overview of Regulations in operation since CRSS announced on 13 October.

Section 7.3.2

Individual clawback – Case IV of Schedule D

The unauthorised amount will not be subject to PRSI or USC.

Section 7.4

Has the taxpayer a right to appeal?

Where a Revenue officer determines that a person is not a qualifying person for the purposes of the scheme, the Revenue officer will notify that person in writing. The person can appeal the determination made by Revenue within 30 days of receiving the notice. Where an Appeals Commissioner determines that a person is a qualifying person for the purposes of the scheme, the eight week time period (See Section 3) for making a claim will start from the day the determination is issued by the Appeal Commissioners.

New Appendix II

eClaim Screens

This new appendix provides screen shots of ROS screens when moving through the various steps for making a claim.

New Appendix III

Public Health Restrictions

This new appendix provides details on the Regulations in operation since the scheme commenced and includes an indicative list of the businesses and sectors which are subject to Government restrictions under levels 1 – 5 of the framework for restrictive measures, which can be used as a general guide.