Revenue confirmed that eligible businesses could register for the Business Resumption Support Scheme (BRSS) on 6 September via the eRegistration facility in ROS. Once registered, businesses can claim the single payment support any time up to 30 November 2021 via the eRepayments facility in ROS. Revenue also updated the Guidelines on the operation of the BRSS. Updates include information on how to register and make a claim for the BRSS, as well as clarification that the “Advance Credit for Trading Expenses” (ACTE) payment is calculated on a per trade basis, so the maximum amount of €15,000 is available for each qualifying trade, subject to turnover levels.

The BRSS is single payment support for those carrying on a trade that was significantly impacted by COVID-19 public health restrictions, including where the impact has continued after the easing of the restrictions. Eligible businesses can make a claim for support under BRSS irrespective of whether they have previously qualified for other COVID-19 related Government schemes. However, businesses who were not actively trading on 1 September cannot qualify for the BRSS.

To qualify under the scheme, a business must be able to demonstrate that the turnover from its trade in the period from 1 September 2020 to 31 August 2021 is no more than 25 percent of a ‘reference turnover amount’.

A qualifying person may make a claim under BRSS for a single payment, known as an ACTE, which will be equal to three times the average weekly turnover of the relevant business activity for the applicable reference period as follows:

• 10 percent of average weekly turnover up to €20,000;
• 5 percent of average weekly turnover above €20,000; and
• subject to a maximum payment of €15,000.

Where a qualifying person carries on more than one trade, a claim in respect of each trade can be made, subject to each one meeting the conditions of the scheme.

To register for BRSS, an eligible business is required to:

• make a declaration that it fully meets the eligibility criteria for the scheme;
• have tax clearance; and
• provide or verify certain information in relation to the business trading activity and its turnover.

Section 3.2 of the guidelines includes details on the steps to making a claim. Appendix II also includes screenshots of e-claims screens. The BRSS claim portal is available via the eRepayments system on ROS. The BRSS ‘Tax Head’ will only be visible to those persons who have successfully completed the BRSS eRegistration process. Section 3.1 of the guidelines sets out a detailed list of the information a person is required to provide as part of the registration process.