COVID Restrictions Support Scheme (CRSS) updated 31st Dec

Updated 31st Dec

On December 22nd the Government announced that public health restrictions would move to Level 5, with specific adjustments as of Christmas Eve, 24 December 2020. This resulted with the closure of all personal care services including hairdressers, beauticians and barbers.

A qualifying person who carries on a business activity that is impacted by the revised public health restrictions, such that the business is required to prohibit or considerably restrict customers from accessing its premises, can make a claim to Revenue for a CRSS payment, subject to a maximum of €5,000, for each week that it is affected by the restrictions. 

Already Registered for CRSS

Businesses impacted by the move to Level 5 restrictions that are already registered for CRSS, and who are satisfied that they meet the eligibility criteria for the additional support, can make a claim for payment now in the usual manner via the eRepayments service in ROS.

Not Yet Registered for CRSS

Businesses impacted by the move to Level 5 restrictions that are not already registered for CRSS can apply to register for the scheme via the eRegistration service in ROS once they are satisfied that they meet the eligibility criteria. Registrations are now open for the COVID Restrictions Support Scheme (CRSS) through ROS online.

CRSS ‘Restart Week’

Revenue is also reminding businesses who recommenced trading following the lifting of restrictions on 4 December 2020 that they can still claim an additional CRSS ‘restart week’ of support, if they have not already done so. Eligibility for the ‘restart week’ is not affected for those businesses who are impacted by the additional restrictions that will come into effect on 24 December 2020.

Updated detailed information on the CRSS can be found at Guidelines on the operation of the Covid Restrictions Support Scheme.

Do I Qualify for CRSS?

Under the CRSS, a qualifying person who carries on a business activity that is impacted by Covid-19 related restrictions, such that the business is required to prohibit or considerably restrict customers from accessing its premises, can make a claim to Revenue for a payment, subject to a maximum of €5,000, for each week that it is affected by the restrictions.

The weekly payment will be calculated by reference to the average weekly turnover for 2019 in respect of the relevant business activity as follows:  

• 10% of average weekly turnover in 2019 up to €20,000
• 5% of average weekly turnover in 2019 in excess of €20,000
• and
• subject to a maximum of €5,000

If your accountant is your Agent for ROS, you should get them to register for the scheme for you. If you manage ROS yourself, you will find the registration form for the scheme on ROS under ‘Manage Tax Registrations’.

You will need to have a few things to hand when registering;
If your business was trading prior to December 26th 2019, you will need to know the Jan 1st – Dec 31st 2019 figures for your;

• Average Weekly Turnover exclusive of VAT
• VAT on Sales (T1 Figure from the VAT Returns)
• Any Income Other than Trading Income (e.g. rental income)
• Along with a valid Tax Clearance Certificate

Download the full guidelines on the operation of the CRSS here.