CRSS guidelines

Section 3.1

In the case of a partnership, registration can only be made by the precedent partner, on behalf of the partnership. The precedent partner will register under the tax reference number of the partnership trade.

Section 4.1.1

What is a business premises?

Examples of what would not meet the definition of a business premises for these purposes include taxis, vans, trucks or similar vehicles, stalls such as market stalls or trade fair stalls, and circuses or fun fairs which are not permanently in place.

Section 4.1.3

Businesses that are exempt from the charge to tax under Case I of Schedule D, which would generally include charities and those businesses that have been granted a sports body tax exemption, are not eligible for the CRSS.

Section 4.3.1

Turnover of relevant business activity
For the purposes of the CRSS, a self-employed individual in receipt of the Pandemic Unemployment Payment will not include the payment as part of turnover as the payment will form part of the individual’s Schedule E income.

Section 4.3.2

Relevant turnover amount

Updates and examples have been included in relation to established businesses with an accounting period or basis period ending on 31 December 2019 and those with an accounting period or basis period that doesn’t end on 31 December 2019.

A number of new examples are also included in this section.

Section 9

Contact us

Confirmation of the appropriate categories to use in MyEnquiries to ensure that your query is directed to the appropriate team.

Appendix 1

eRegistration Screens

To register for CRSS, a person will be required to provide details in respect of each business premises from which the person carries on their relevant business activity. A person can register a business premises which is not subject to Government restrictions. Registering a business premises in advance will ensure that if the business premises is subject to Government restriction at a future date, the person will be in a position to make a claim once they meet all the qualification criteria.
A number of screen views on ROS through the eRegistration process are also included.

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 on) in respect of which a claim is made, CRSS Guidelines – 19 November 2020
• 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 2021; 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.