485 Covid Restrictions Support Scheme

(1) In this section—

“applicable business restrictions provisions” shall be construed in the manner provided for in the definition of ‘Covid restrictions period’ in this subsection;

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“approved body of persons” has the same meaning as in section 235;

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“business activity”, in relation to a person carrying on a trade either solely or in partnership, means—

(a) where customers of the trade acquire goods or services from that person from one business premises, the activities of the trade, or

(b) where customers of the trade acquire goods or services from that person from more than one business premises, the activities of the trade relevant to each business premises,

and where customers of the trade acquire goods or services from that person other than through attending at a business premises, that portion of the trade which relates to transactions effected in that manner shall be deemed to relate to the business premises or, where there is more than one business premises, shall be apportioned between such business premises on a just and reasonable basis;

“business premises”, in relation to a business activity, means a building or other similar fixed physical structure from which a business activity is ordinarily carried on;

“chargeable period” has the same meaning as in section 321(2);

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“charity” has the same meaning as in section 208;

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“claim period” means a Covid restrictions period, or a Covid restrictions extension period, as the context requires;

“Covid-19” has the same meaning as it has in the Emergency Measures in the Public Interest (Covid-19) Act 2020;

“Covid restrictions” means restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947, being restrictions for the purpose of preventing, or reducing the risk of, the transmission of Covid-19 and which have the effect of restricting the conduct of certain business activity during the specified period;

“Covid restrictions extension period” has the meaning assigned to it in subsection (2);

“Covid restrictions period”, in relation to a relevant business activity carried on by a person, means a period for which the person is required by provisions of Covid restrictions to prohibit, or significantly restrict, members of the public from having access to the business premises in which the relevant business activity is carried on (referred to in this section as ‘applicable business restrictions provisions’) and is a period which commences on the Covid restrictions period commencement date and ends on the Covid restrictions period end date;

“Covid restrictions period commencement date”, in relation to a relevant business activity, means the later of—

(a) 13 October 2020, or

(b) the day on which applicable business restrictions provisions come into operation (not having been in operation on the day immediately preceding that day);

“Covid restrictions period end date”, in relation to a relevant business activity, means the earlier of—

(a) the day which is three weeks after the Covid restrictions period commencement date,

(b) the day that is specified in the Covid restrictions (being those restrictions in the terms as they stood on the Covid restrictions period commencement date) to be the day on which the applicable business restrictions provisions shall expire,

(c) the day preceding the first day following the Covid restrictions period commencement date, on which the applicable business restrictions cease to be in operation (by reason of the terms in which the Covid restrictions stand being different from how they stood as referred to in paragraph (b)), or

(d) ^[6]>31 March 2021^<[6][6]>the date on which the specified period shall expire^<[6],

and, for the purposes of paragraph (c)—

(i) the fact (if such is the case) that regulations made under sections 5 and 31A of the Health Act 1947 are revoked and replaced by fresh regulations thereunder (but the applicable business restrictions provisions continue to apply to the relevant business activity) is immaterial, and

(ii) the first reference in that paragraph to the terms in which the Covid restrictions stand is a reference to their terms as provided for in those fresh regulations;

“partnership trade” has the same meaning as in section 1007;

“precedent partner”, in relation to a partnership and a partnership trade, has the same meaning as in section 1007;

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“relevant business activity” has the meaning assigned to it in subsection (4);

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“relevant business activity”, subject to subsection (1A), has the meaning assigned to it in subsection (4);

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“relevant geographical region” means a geographical location for which Covid restrictions are in operation;

“specified period” means the period commencing on 13 October 2020 and expiring on ^[7]>31 March 2021^{<[7][20]>[7]>}30 September 2021^{<[7]<[20][20]>}31 December 2021^<[20];

“tax” means income tax or corporation tax;

“trade” means a trade any profits or gains arising from which is chargeable to tax under Case I of Schedule D.

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(1A) (a) Where a charity carries on a trade, the profits or gains arising from which would be chargeable to tax under Case I of Schedule D but for section 208(2)(b), that trade shall be regarded as a relevant business activity for the purposes of this section.

(b) Where an approved body of persons carries on a trade, the profits or gains arising from which would be chargeable to tax under Case I of Schedule D but for section 235(2), that trade shall be regarded as a relevant business activity for the purposes of this section.

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(2)(a) Subject to subsection (8), where, in relation to a relevant business activity carried on by a person, applicable business restrictions provisions continue to apply, by reason of regulations made or amended under sections 5 and 31A of the Health Act 1947, to the relevant business activity on the day after the end of a Covid restrictions period, the period for which those restrictions continue to so apply is referred to in this section as a ‘Covid restrictions extension period’, which period commences on the foregoing day (referred to in this section as a ‘Covid restrictions extension period commencement date’) and ends on the Covid restrictions extension period end date.

(b)In this section, ‘Covid restrictions extension period end date’, in relation to a relevant business activity, means the earlier of—

(i)the day which is three weeks after the Covid restrictions extension period commencement date,

(ii)the day that is specified in the Covid restrictions (being those restrictions in the terms as they stood on the Covid restrictions extension period commencement date) to be the day on which the applicable business restrictions provisions shall expire,

(iii)the day preceding the first day, following the Covid restrictions extension period commencement date, on which the applicable business restrictions provisions cease to be in operation (by reason of the terms in which the Covid restrictions stand being different from how they stood as referred to in subparagraph (ii)), or

(iv)^[8]>31 March 2021^<[8][8]>the date on which the specified period shall expire^<[8],

and, for the purposes of subparagraph (iii)—

(i)the fact (if such is the case) that regulations made under sections 5 and 31A of the Health Act 1947 are revoked and replaced by fresh regulations thereunder (but the applicable business restrictions provisions continue to apply to the relevant business activity) is immaterial, and

(ii)the first reference in that subparagraph to the terms in which the Covid restrictions stand is a reference to their terms as provided for in those fresh regulations.

(c)Where, in relation a relevant business activity carried on by a person, applicable business restrictions provisions continue to apply, by reason of regulations made or amended under sections 5 and 31A of the Health Act 1947, to the relevant business activity on the day after the end of a Covid restrictions extension period, the period for which those restrictions continue to so apply is also referred in this subsection as a ‘Covid restrictions extension period’ which period commences on the foregoing day and ends on the Covid restrictions extension period end date.

(3)The following provisions made in this section, namely:

(a)the reference in the definition of ‘Covid restrictions’ in subsection (1) to restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947 that are for the purpose of preventing, or reducing the risk of, the transmission of Covid-19 and which have the effect of restricting the conduct of certain business activity during the specified period;

(b)the specification of ^[9]>31 March 2021^<[9][9]>30 September 2021^<[9] in the definition of ‘specified period’ in subsection (1) as the date on which the period there referred to shall expire;

(c)the specification of ^[24]>25^<[24][24]>40^<[24] per cent in subsection (4)(b)(i);

(d)the specification of 10 per cent in subsection (7)(a)(i)(I) or (ii)(I);

(e)the specification of 5 per cent in subsection (7)(a)(i)(II) or (ii)(II);

(f)subsection (8) and the election referred to in paragraph (b) of it which a qualifying person is, by virtue of that subsection, enabled to make,

shall, together with any other provision of this section that the following modification relates to, be construed and operate subject to any modification that is provided for in an order made under section 484(2)(a) and which is in force.

(4)(a) In this section—

“average weekly turnover from the established relevant business activity” means the average weekly turnover of the person, carrying on the activity, in respect of the established relevant business activity for the period commencing on 1 January 2019 and ending on 31 December 2019;

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“average weekly turnover from the new relevant business activity”, means the average weekly turnover of the person, carrying on the activity, in respect of the new relevant business activity in the period commencing on the date on which the person commenced the business activity and ending on 12 October 2020;

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“average weekly turnover from the new relevant business activity” means—

(i) in relation to a category A new relevant business activity, the average weekly turnover of the person, carrying on the activity, in respect of the new relevant business activity in the period commencing on the date on which the person commenced the business activity and ending on 12 October 2020, or

(ii) in relation to a category B new relevant business activity, the average weekly turnover of the person, carrying on the activity, in respect of the new relevant business activity in the period commencing on the date on which the person commenced the business activity and ending on 1 August 2021.

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“category A new relevant business activity” means, in relation to a person, a relevant business activity commenced by that person on or after 26 December 2019 and before 13 October 2020;

“category B new relevant business activity” means, in relation to a person, a relevant business activity commenced by that person on or after 13 October 2020 and before 27 July 2021;

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“established relevant business activity” means, in relation to a person, a relevant business activity commenced by that person before 26 December 2019;

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“new relevant business activity” means, in relation to a person, a relevant business activity commenced by that person on or after 26 December 2019 and before 13 October 2020;

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“new relevant business activity” means a category A new relevant business activity or a category B new relevant business activity, as the case may be;

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“relevant business activity”, in relation to a person, means a business activity which is carried on by that person in a business premises located wholly in a relevant geographical region;

“relevant turnover amount” means—

(i)where a person carries on an established relevant business activity, an amount determined by the formula—

A x B

where—

A is the average weekly turnover from the established relevant business activity, and

B is the total number of full weeks in the claim period,

or

(ii)where a person carries on a new relevant business activity, an amount determined by the formula—

A x B

where—

is the average weekly turnover from the new relevant business activity, and

is the total number of full weeks that comprise the claim period.

(b)Subject to subsections (5) and (6), this section shall apply to a person who carries on a relevant business activity and who—

(i)in accordance with guidelines published by the Revenue Commissioners under subsection (22), demonstrates to the satisfaction of the Revenue Commissioners that, in the claim period, because of applicable business restrictions provisions that prohibit, or significantly restrict, members of the public from having access to the business premises in which the relevant business activity of the person is carried on—

(I)the relevant business activity of the person is temporarily suspended, or

(II)the relevant business activity of the person is disrupted,

such that the turnover of the person in respect of the relevant business activity in the claim period will be an amount that is ^[28]>25^<[28][28]>40^<[28] per cent (or less) of the relevant turnover amount, and

(ii)satisfies the conditions specified in subsection (5),

(hereafter referred to in this section as a ‘qualifying person’).

(5)The conditions referred to in subsection (4)(b)(ii) are—

(a)the person has logged on to the online system of the Revenue Commissioners (in this section referred to as ‘ROS’) and applied on ROS to be registered as a person to whom this section applies and as part of that registration provides such particulars as the Revenue Commissioners consider necessary and appropriate for the purposes of registration and which particulars shall include those specified in subsection (14),

(b)for the claim period, the person completes an electronic claim form on ROS containing such particulars as the Revenue Commissioners consider necessary and appropriate for the purposes of determining the claim and which particulars shall include those specified in subsection (14),

(c)for the claim period, the person makes a declaration to the Revenue Commissioners through ROS that the person satisfies the conditions in this section to be regarded as a qualifying person for that claim period,

(d)the person has complied with any obligations that apply to that person in respect of the registration for, and furnishing of returns relating to, value-added tax,

(e)the person is throughout the claim period eligible for a tax clearance certificate, within the meaning of section 1095, to be issued to the person, and

(f)the person would, but for the Covid restrictions, carry on the business activity, that is a relevant business activity, at the business premises in a relevant geographical region, and intends to carry on that activity when applicable business restrictions provisions cease to be in operation in relation to that relevant business activity.

(6)Where a relevant business activity of a qualifying person does not constitute a whole trade carried on by that person, then, for the purposes of determining whether the requirements in subsection (4)(b) (i) are met, the relevant business activity shall be treated as if it were a separate trade and the turnover of the whole trade shall be apportioned between the separate trade and the other part of the trade on a just and reasonable basis, and the amount of turnover attributed to the separate trade during the claim period shall not be less than the amount that would be attributed to the separate trade if it were carried on by a distinct and separate person engaged in that relevant business activity.

(7)Subject to subsections (10) and (11), on making a claim under this section, a qualifying person shall, in respect of each full week comprised within the claim period, be entitled to an amount equal to the lower of—

(a)(i)where the qualifying person carries on an established relevant business activity, an amount equal to the sum of—

(I)^[16]>20 per cent^<[16][10]>10 per cent^<[10][10]>or, where the claim relates to a period specified in subsection (8)(b)(ii)(I) or (II) or to any full week falling within the period beginning on 5 July 2021 and ending on 18 July 2021, 20 per cent,^<[10] of so much of the average weekly turnover from the established relevant business activity as does not exceed €20,000, and

(II)^[17]>10 per cent^<[17][11]>5 per cent^<[11][11]>or, where the claim relates to a period specified in subsection (8)(b)(ii)(I) or (II) or to any full week falling within the period beginning on 5 July 2021 and ending on 18 July 2021, 10 per cent,^<[11] of any amount of the average weekly turnover from the established relevant business activity as exceeds €20,000,

or

(ii)where the qualifying person carries on a new relevant business activity, an amount equal to the sum of—

(I)^[18]>20 per cent^<[18][12]>10 per cent^<[12][12]>or, where the claim relates to a period specified in subsection (8)(b)(ii)(I) or (II) or to any full week falling within the period beginning on 5 July 2021 and ending on 18 July 2021, 20 per cent,^<[12] of so much of the person’s average weekly turnover from the new relevant business activity as does not exceed €20,000, and

(II)^[19]>10 per cent^<[19][13]>5 per cent^<[13][13]>or, where the claim relates to a period specified in subsection (8)(b)(ii)(I) or (II) or to any full week falling within the period beginning on 5 July 2021 and ending on 18 July 2021, 10 per cent,^<[13] of any amount of the person’s average weekly turnover from the new relevant business activity as exceeds €20,000,

and

(b)^[14]>€5,000 per week^<[14][14]>or, where the claim relates to a period specified in subsection (8)(b)(ii)(II), €10,000 per week^<[14],

and any amount payable under this section is referred to in this section as an ‘advance credit for trading expenses’.

(8)(a)Where, in relation to a relevant business activity carried on by a person—

(i)applicable business restrictions provisions were in operation such that a qualifying person made a claim under this section in respect of a claim period and that claim, taken together with any claims made by the person immediately preceding that claim, is in respect of a continuous period of not less than three weeks, and

(ii)those applicable business restrictions provisions cease to be in operation,

then, where that qualifying person, within a reasonable period of time from the date on which the applicable business restrictions provisions cease to be in operation, resumes or continues, as the case may be, supplying goods or services to customers from the business premises in which the qualifying person’s relevant business activity is carried on, that qualifying person may make an election under paragraph (b).

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(b)Where no part of the week immediately following the date on which the applicable business restrictions provisions ceased to be in operation in respect of a relevant business activity would otherwise form part of a Covid restrictions period or a Covid restrictions extension period, a qualifying person to whom paragraph (a) applies may elect to treat that week as a Covid restrictions extension period and may make a claim under this section in respect of that period.

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(b) (i) Where no part of the week immediately following the date on which the applicable business restrictions provisions ceased to be in operation in respect of a relevant business activity ^[29]>[30]>(referred to in this paragraph as the ‘restart week’)^{<[29]<[30][29]>[30]>}(referred to in this paragraph and in subsection (8A) as the ‘restart week’)^<[29]<[30] would otherwise form part of a Covid restrictions period or a Covid restrictions extension period, a qualifying person to whom paragraph (a) applies may electmay, subject to subsection (8A), elect to treat a period specified in any of clauses (I) to (III) of subparagraph (ii) as a Covid restrictions extension period and may make a claim under this section in respect of that period.

(ii) ^[31]>The period^<[31][31]>Subject to subsection (8A), the period^<[31] that a qualifying person may elect to treat as a Covid restrictions extension period for the purposes of subparagraph (i) shall be—

(I) in a case where the restart week commences on or after 29 April 2021 and before 2 June 2021, a period of 2 weeks from the date on which the restart week commences,

(II) in a case where the restart week commences on or after 2 June 2021 and before the date on which the specified period shall expire and the qualifying person has not elected to treat a period specified in clause (I) or this clause as a Covid restrictions extension period for the purposes of a claim under this section in respect of the relevant business activity concerned, a period of 3 weeks from the date on which the restart week commences, and

(III) in all other cases, a period of one week from the date on which the restart week commences.

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(8A) The period that a qualifying person may elect to treat as a Covid restrictions extension period for the purposes of paragraph (b)(i) of subsection (8) shall be a period of one week from the date on which the restart week commences in a case where—

(a) the restart week commences on or after 20 December 2021, and

(b) the election is made in respect of—

(i) a trade carried on by the qualifying person which is regarded as a relevant business activity as provided for in subsection (1A), or

(ii) a relevant business activity and the turnover of the qualifying person in respect of the relevant business activity for any claim period commencing on or after 20 December 2021 and ending before the day the restart week commences is greater than 25 per cent (but not greater than 40 per cent) of the relevant turnover amount.

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(9) A claim made under this section in respect of an advance credit for trading expenses shall be made—

(a) subject to paragraph (b), no later than—

(i) eight weeks from the date on which the claim period, to which the claim relates, commences, or

(ii) if the date on which the qualifying person is registered as a person to whom this section applies (following an application which is made in accordance with subsection (5)(a) and within the period of eight weeks specified in subparagraph (i)) falls on a date subsequent to the expiry of the period of eight weeks so specified, three weeks from the date on which the person is so registered,

and

(b)in the case of a claim made under this section that is referred to in subsection (8), no later than eight weeks from the date on which the applicable business restrictions provisions concerned cease to be in operation.

(10)Where, for any week comprised within a claim period, a person is a qualifying person in relation to more than one relevant business activity carried on from the same business premises, and a claim is made in relation to each relevant business activity, the amount the qualifying person shall be entitled to claim under this section in respect of all of those relevant business activities for any weekly period shall not exceed the amount specified in subsection (7)(b) and subsection (7) shall apply with any necessary modifications to give effect to this subsection.

(11)(a)Where a relevant business activity in respect of which a person is a qualifying person is carried on as the whole or part of a partnership trade, then any claim made under this section for an advance credit for trading expenses in respect of the relevant business activity shall be made by the precedent partner on behalf of the partnership and each of the partners in that partnership and the maximum amount of any such claim made in respect of the relevant business activity in any weekly period shall not exceed the lower of the amounts specified in subsection (7)(a)(i) or (a)(ii), as the case may be.

(b)Where a claim is made under this section by a precedent partner for an advance credit for trading expenses in respect of a relevant business activity carried on as the whole or part of a partnership trade then—

(i)for the purposes of subsections (15) and (16), each partner shall be deemed to have claimed, in respect of that partner’s several trade, a portion of the advance credit for trading expenses calculated as—

A x B

where—

A is the advance credit for trading expenses claimed by the precedent partner, and

B is the partnership percentage at the commencement of the claim period,

(ii)the precedent partner shall, in respect of each such claim, provide a statement to each partner in the partnership containing the following particulars—

(I)the partnership name and its business address,

(II)the amount of advance credit for trading expenses claimed by the precedent partner on behalf of the partnership and each partner,

(III)the profit percentage for each partner,

(IV)the portion of the advance credit for trading expenses allocated to each partner,

(V)the commencement and cessation date of the claim period, and

(VI)the chargeable period of the partnership trade in which the claim period commences,

(iii)for the purposes of subsections (17) and (18), references to a person making a claim shall be taken as references to the precedent partner making the claim on behalf of the partnership and each of its partners, and

(iv)for the purposes of subsection (19), ^[2]>section 1077E^<[2][2]>section 1077E or 1077F, as appropriate,^<[2] shall apply as if references to a person were references to each partner and the references to a claim were a reference to a claim deemed to have been made by each partner under subparagraph (i).

(12)Any reference to ‘turnover’ in this section means any amount recognised as turnover in a particular period of time in accordance with the correct rules of commercial accounting, except for any amount recognised as turnover in that particular period of time due to a change in accounting policy.

(13)Where a person makes a claim for an advance credit for trading expenses under this section, in computing the amount of the profits or gains of the trade, to which the relevant business activity relates, for the chargeable period in which the claim period commences, the amount of any disbursement or expense which is allowable as a deduction, having regard to section 81, shall be reduced by the amount of the advance credit for trading expenses and the advance credit for trading expenses shall not otherwise be taken into account in computing the amount of the profits or gains of the trade for that chargeable period.

(14)(a)The particulars referred to in paragraphs (a) and (b) of subsection (5) are those particulars the Revenue Commissioners consider necessary and appropriate for the purposes of determining a claim made under this section, including—

(i)in relation to a qualifying person—

(I)name,

(II)address, including Eircode, and

(III)tax registration number,

and

(ii)in relation to a relevant business activity—

(I)name under which the business activity is carried on,

(II)a description of the business activity,

(III)address, including Eircode, of the business premises where the business activity is carried on,

(IV)where the business activity was commenced prior to 26 December 2019, the average weekly turnover of the qualifying person in respect of the business activity in the period commencing on 1 January 2019 and ending on 31 December 2019,

(V)where a trade is carried on in more than one business premises, the turnover of the qualifying person in respect of the business premises, to which the relevant business activity relates, in the period commencing on 1 January 2019 and ending on 31 December 2019,

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(VI)where a business activity is a new relevant business activity, the date of commencement of the activity and the amount of turnover in respect of the new business activity beginning on the date of commencement and ending on 12 October 2020,

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(VI) where a business activity is—

(A) a category A new relevant business activity, the date of commencement of the activity and the amount of turnover in respect of the new business activity beginning on the date of commencement and ending on 12 October 2020, or

(B) a category B new relevant business activity, the date of commencement of the activity and the amount of turnover in respect of the new business activity beginning on the date of commencement and ending on 1 August 2021,

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(VII)the average weekly turnover in respect of an established relevant business activity or a new relevant business activity, as the case may be,

(VIII)in respect of tax, within the meaning of section 2 of the Value-Added Tax Consolidation Act 2010, for the taxable periods comprised within the period of time referred to in clauses (IV) and (VI) the amount of tax that became due in accordance with section 76(1)(a)(i) of the Value-Added Tax Consolidation Act 2010,

(IX)such other total income excluding the relevant business turnover in respect of the total tax returned in respect of section 76(1)(a)(i) of the Value-Added Tax Consolidation Act 2010, for the taxable periods comprised within the period of time referred to in clause (IV) or (VI),

(X)expected percentage reduction in turnover of the qualifying person in respect of the business activity in the claim period, and

(XI)such other particulars, as the Revenue Commissioners may require.

(b)Subsequent to receiving the information requested under this section, the Revenue Commissioners may seek further particulars or evidence for the purposes of determining the claim.

(15)Where a company makes a claim under this section in respect of a claim period and it subsequently transpires that the claim was not one permitted by this section to be made, and the company has not repaid the amount as required by subsection (17)(a)(II)—

(a)the company shall be charged to tax under Case IV of Schedule D for the chargeable period in which the claim period commences, on an amount equal to 4 times so much of the amount under this section as was not so permitted to be made, and

(b)an amount chargeable to tax under this subsection shall be treated as income against which no loss, deficit, credit, expense or allowance may be set off, and shall not form part of the income of a company for the purposes of calculating a surcharge under section 440.

(16)(a)Where an individual makes a claim under this section in respect of a claim period and it subsequently transpires that the claim was not one permitted by this section to be made, and the individual has not repaid the amount as required by subsection (17)(a)(II), the individual shall be deemed to have received an amount of income equal to 5 times so much of the amount under this section as was not so permitted to be made (referred to in this subsection as the ‘unauthorised amount’).

(b)The unauthorised amount shall, notwithstanding any other provision of the Tax Acts, be deemed to be an amount of income, arising on the first day of the claim period that is chargeable to income tax under Case IV of Schedule D.

(c)Where the taxable income of an individual includes an amount pursuant to paragraph (b), the part of the taxable income equal to that amount shall be chargeable to income tax at the standard rate in force at the time of the payment of the advance credit for trading expenses but shall not—

(i)form part of the reckonable earnings chargeable to an amount of Pay Related Social Insurance Contributions under the Social Welfare Acts, and

(ii)be an amount on which a levy or charge is required, by or under Part 18D.

(d)Notwithstanding section 458 or any other provision of the Tax Acts, in calculating the tax payable (within the meaning of Part 41A) on the unauthorised amount under this subsection, there shall be allowed no deduction, relief, tax credit or reduction in tax.

(e)In applying section 188 or Chapter 2A of Part 15, no account shall be taken of any income deemed to arise under this subsection or any income tax payable on that income.

(17)(a)Where, subsequent to a person making a claim under this section, it transpires that—

(i)the requirements in subsection (4)(b) are not met (and a claim in respect of which those requirements are not met is referred to hereafter in this subsection as an ‘invalid claim’), or

(ii)the amount claimed exceeds the amount the person is entitled to claim under this section (and a claim to which this subparagraph applies is referred to hereafter in this subsection as an ‘overclaim’),

then the person shall, without unreasonable delay—

(I)notify the Revenue Commissioners of the invalid claim or overclaim, as the case may be, and

(II)repay to the Revenue Commissioners—

(A)in respect of an invalid claim, the amount paid in respect of that claim,

(B)in respect of an overclaim, the amount by which the amount paid in respect of that claim exceeds the amount the person is entitled to claim (hereafter referred to in this section as the ‘excess amount’).

(b)Where a person makes a claim under this section in respect of a claim period and it subsequently transpires that the claim is an invalid claim or an overclaim, as the case may be—

(i)then, subject to subparagraph (ii), the amount of the advance credit for trading expenses paid by the Revenue Commissioners in respect of the invalid claim, or the amount of the advance credit for trading expenses overpaid by the Revenue Commissioners in respect of an overclaim, as the case may be, shall carry interest as determined in accordance with section 1080(2)(c) as if a reference to the date when the tax became due and payable were a reference to the date the amount was paid by the Revenue Commissioners, and

(ii)where the invalid claim or overclaim, as the case may be, was made neither deliberately nor carelessly (within the meaning of ^[3]>section 1077E^<[3][3]>section 1077E or 1077F, as appropriate^<[3]) and the person complies with the requirements of paragraph (a)(II), the amount repaid to the Revenue Commissioners in respect of the invalid claim or overclaim, as the case may be, shall carry interest as determined in accordance with section 1080(2)(c) as if a reference to the date when the tax became due and payable were a reference to the date paragraph (a) is complied with.

(c)Paragraph (b) shall apply to tax payable on unauthorised amounts under subsections (15) and (16) as it applies to overpayments arising on invalid or overclaims.

(18)(a)For the purposes of this subsection, ‘claim’ and ‘overpayment’ shall have the same meanings respectively as they have in subsection (1) of section 960H.

(b)In this subsection, a claim period is a ‘reduced claim period’ where—

(i)in the case of a claim period which is a Covid restrictions period, the claim period ends on a date as provided for (in relation to that Covid restrictions period) by paragraph (c) of the definition of ‘Covid restrictions period end date’ in subsection (1), and such date precedes the date that had been specified in the Covid restrictions (being those restrictions in the terms as they stood on the Covid restrictions period commencement date) to be the date on which the applicable business restrictions provisions shall expire, and

(ii)in the case of a claim period which is a Covid restrictions extension period, the claim period ends on a date as provided for (in relation to that Covid restrictions extension period) by subsection (2)(b)(iii), and such date precedes the date that had been specified in the Covid restrictions (being those restrictions in the terms as they stood on the Covid restrictions extension period commencement date) to be the date on which the applicable business restrictions provisions shall expire.

(c)Where a qualifying person makes an overclaim in respect of a reduced claim period, the Revenue Commissioners shall be entitled to recover the excess amount from the person in accordance with paragraph (d) where the following conditions are met:

(i)the claim is made before the end of the claim period; and

(ii)the claim is an overclaim solely by reason of the fact that the claim period is a reduced claim period.

(d)The Revenue Commissioners shall be entitled to recover the excess amount referred to in paragraph (c) by—

(i)setting the amount of an advance credit for trading expenses that the person is entitled to be paid in accordance with subsection (7) or (8) against the excess amount, or

(ii)where, after the end of the specified period, a repayment is due to the person in respect of a claim or overpayment, setting the amount of the repayment against the excess amount.

(e)Where the conditions referred to in paragraph (c) are met and the excess amount is recovered by the Revenue Commissioners in accordance with paragraph (d) within a reasonable period of time from the end of the specified period, the excess amount shall not be an unauthorised amount under subsection (15) or (16), as the case may be.

(f)Where the conditions referred to in paragraph (c) are met, the excess amount shall carry interest as determined in accordance with section 1080(2)(c) as if the reference to the date when the tax became due and payable were a reference to the day after the day on which the specified period ends.

(19)Any claim made under this section shall be deemed for the purposes of ^[4]>section 1077E^<[4][4]>section 1077E or 1077F, as appropriate,^<[4] to be a claim in connection with a credit and, for the purposes of determining an amount in accordance with ^[5]>section 1077E(11) or 1077E(12)^<[5][5]>subsection (11) or (12), as the case may be, of section 1077E or subsection (3) or (5), as the case may be, of section 1077F, as appropriate^<[5], a reference to an amount of tax that would have been payable for the relevant periods by the person concerned shall be read as if it were a reference to a claim in respect of a claim period made in connection with subsection (7).

(20)A person shall, without prejudice to any other penalty to which the person may be liable, be guilty of an offence under this section if the person—

(a)knowingly or wilfully delivers any incorrect return or statement, or knowingly or wilfully furnishes any incorrect information, in connection with the operation of this section or the eligibility for the advance credit for trading expenses in relation to any person, or

(b)knowingly aids, abets, assists, incites or induces another person to make or deliver knowingly or wilfully any incorrect return or statement, or knowingly or wilfully furnish any incorrect information in connection with the operation of this section or the eligibility for the advance credit for trading expenses in relation to any person,

and

the provisions of subsections (3) to (10) of section 1078, and section 1079, shall, with any necessary modifications, apply for the purposes of this subsection as they apply for the purposes of offences in relation to tax within the meaning of section 1078.

(21)The administration of this section shall be under the care and management of the Revenue Commissioners and section 849 shall apply for this purpose with any necessary modifications as it applies in relation to tax within the meaning of that section.

(22)The Revenue Commissioners shall prepare and publish guidelines with respect to matters that are considered by them to be matters to which regard shall be had in determining whether—

(a)there are provisions of Covid restrictions that prohibit, or significantly restrict, members of the public from having access to the business premises in which the relevant business activity of a person is carried on in a Covid restrictions period, or Covid restrictions extension period, as the case may be, and

(b)as a result of the provisions referred to in paragraph (a), the turnover of the person in respect of the relevant business activity in the Covid restrictions period, or Covid restrictions extension period, as the case may be, will not exceed an amount that is ^[44]>25^<[44][44]>40^<[44] per cent (or less) of the relevant turnover amount.

(23)Notwithstanding any obligations imposed on the Revenue Commissioners under section 851A or any other enactment in relation to the confidentiality of taxpayer information (within the meaning of that section), the details referred to in clauses (I) and (III) of subsection (14)(a)(ii) shall, for all persons to whom an advance credit for trading expenses has been paid by the Revenue Commissioners under this section, be published on the website of the Revenue Commissioners.

(24)(a)Where a Revenue officer determines that a person is not a qualifying person within the meaning of subsection (4)(b), the Revenue officer shall notify the person in writing accordingly.

(b)A person aggrieved by a determination under paragraph (a), may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date on the notice of the determination.

(c)Where the Appeal Commissioners determine that a person is a qualifying person within the meaning of subsection (4)(b), the 8 week period specified in subsection (9), shall commence in respect of such a person on the date that determination is issued.

(d)The reference to the Tax Acts in paragraph (a) of the definition of ‘Acts’ in section 949A shall be read as including a reference to this section.