Updated CRSS guidelines

Dec 07, 2020

Revenue updated the Guidelines on the operation of the Covid Restrictions Support Scheme last Friday, 4 December. Updates include information on the eight-week time limit on making a claim, determining eligibility in a business reconstruction or amalgamation scenario and the restart week payment.

CRSS Guidelines

Amendment to Section 3

How to make a claim

Amendments include details on the eight-week time limit.

Amendment to Section 4.1.4

What is a business premises?

Substantial amendments have been made to this section, including clarification on the ineligibility of a person carrying on a trade consisting of an outdoor activity.

Addition of Section 4.1.5

Trade carried on partly from a business premises

Where only part of the trade of a business is carried on from the business premises then the relevant business activity comprises those trading activities which are carried on from the business premises.

A number of the examples within this section have been updated.

Amendment to Section 4.2.1

What are the Covid restrictions?

Amendments to this section include details in relation to the current restrictions in place.

Amendment to Section 4.2.2

What is “significant restriction” on access to the business premises?

Details on applicable business restrictions provisions have been provided.

A reduction in customers due to domestic or international travel restrictions or due to the requirement to ensure social distancing are not significant restrictions for the purposes of qualifying for CRSS.

Amendment to Section 4.2.3

What if a business is prohibited or significantly restricted from allowing customers to access parts of a business premises in which a trade is carried on?

Example 7 has been amended.

Amendment to Section 4.2.4

What if a business is not prohibited or significantly restricted from allowing customers to access its business premises but its customer base has significantly reduced because of Covid-19?

Businesses supplying goods and services to other businesses, who are required to restrict customer access to their premises, are not eligible to make a claim under the terms of the legislation.

Addition of Section 4.2.5

Where a business chooses not to reopen after a period of Covid restrictions

Where a business is no longer subject to Covid restrictions which require them to prohibit or restrict customers from accessing their business premises, that business will not be eligible for CRSS for the periods where they choose not to open.

Addition of Section 4.3.5

Business amalgamations or reconstructions

This section provides details on determining the eligibility of a business for the CRSS where an amalgamation or reconstruction has taken place in the period between 26 December 2019 and 12 October 2020. Revenue have set out instances where a person making a claim for ACTE can use the relevant business turnover amount of the business for 2019.

Amendment to Section 5

How to determine a claim period

There have been substantial amendments to the subsections listed below:

  • 5.1. Significance of a claim period
  • 5.2. What is a claim period?
  • 5.3. How to make the first claim
  • 5.4. How to make a subsequent claim
  • 5.5. Start and End dates of claim periods

Addition of Section 7

Restart week

Section 7 provides an overview of the restart week payment, details on how to claim the payment and two examples.

Amendment to Section 8.3

Withdrawal of an ACTE by Revenue

Where the overclaim was only due to the fact that the Government restrictions were lifted earlier than expected, the overpayment will be dealt with as follows:

  • The amount overclaimed may be offset against any amount claimed for the restart week;
  • Where a balance remains, any further claim will be reduced by the amount overclaimed;
  • Interest will only start accumulating on these overpayments after the specified period ends (i.e. after 31 March 2021).

Amendment to Appendix III

Public Health Regulations

This appendix has been amended for the current restrictions, being those that came into place on 1 December, which are to remain in operation until 17 December, and Revised Level 3 Nationwide.