There seems to be some uncertainty around the CRSS – the COVID Restrictions Support Scheme. Most specifically about making a claim and how often you have to do so.
This scheme was announced as part of the 2021 Budget and it was introduced by the Government to help to support businesses during times of restrictions when businesses are forced to close. This scheme applies when a Level 3 or higher restrictions is in place in line with the Plan for Living with COVID-19.
The current scheme runs until 31 Mar 2021 in line with restrictions. As soon as restrictions are lifted, the CRSS with stop. And if a restriction period is extended beyond the date it is due to expire, you will need to make a new claim for each and any extension period.
If your business qualifies for the CRSS, you can apply to Revenue for a cash payment of up to €5,000 a week!
CRSS is a 2 Step Process:
- Register for the CRSS
- Make a Claim
Who can Apply?
Companies, self-employed and partnerships that carry out a taxable trade can apply. For more details see Section 2 of the CRSS Guidelines. Here’s a link to a Revenue webinar that explains all. Click ‘Join the Event’ to view.
To qualify, there is a criteria that you must meet which includes the following:
- your business premises must be closed or substantially restricted due to imposed COVID-19 restrictions.
- You must intend to reopen when said restrictions have been lifted.
- You must self-declare to Revenue that because of the COVID-19 restrictions, turnover for the restricted period is disrupted by 75% compared to 2019 levels.
- You must also have a valid Tax Clearance Cert and meet your VAT obligations.
Please note: When restrictions are lifted and you can reopen but choose not to, you are not eligible for CRSS.
Step 1: Register for the CRSS
You must register for the CRSS through Revenue’s Online Service (ROS). You need to give details such as the business location and the average weekly turnover for 2019, or 2020 if your business started trading on or after 26 December 2019. You must keep supporting documentation that shows you meet the conditions of the CRSS. Revenue may request this information at a later date. (See Section 3 of the CRSS Guidelines)
Step 2: Make a Claim
You must complete a CRSS claim for a claim period or claim periods. The claim period is the period during which the qualifying COVID-19 restrictions are in place. Since 17 November 2020, you can make your claim through the claims portal for CRSS, which is available through the eRepayments system on ROS. Once you have registered and you qualify, you can make a claim.
When Do I Make a Claim?
You must make your claim within 8 weeks of the date the claim period starts (that is the date the restrictions start). You can find details of the start and end dates of claim periods in section 5.5 of Revenue’s CRSS Guidelines (pdf).
Please note: It is important that you understand that you will need to make a claim for each claim period. Please ensure that whoever is managing your CRSS claims is aware of this.
A claim period will end on the earliest of the following dates:
- 3 weeks after the claim period commences.
- the date on which the Regulations providing for the Covid restrictions are due to end.
- the day before the date on which the terms of the restrictions are changed, with the result that the relevant business activity is subject to an increased, or decreased, level of restrictions.
- 31st March 2021 (the day the CRSS is due to expire).
How do I Make a CRSS Claim
Revenue have issued a new Guidelines booklet (dated 11th January), which includes more detail on the claims process and claim periods. Link to the booklet HERE
- The claim portal in respect of CRSS is available via the eRepayment system on ROS (Other Services>eRepayment Claims). It is important to note that the CRSS ‘Tax Head’ will only be visible to those persons who have successfully completed the CRSS eRegistration process (ROS>Other Services>Manage Tax Registrations).
- Qualifying persons can make a claim for each claim period for which they meet the eligibility criteria and a new claim should be made for each claim period.
- Before any new claim, taxpayers should review the eligibility criteria in Section 4 of the Guidelines and ensure they meet all conditions before making a claim for each claim period.
- There are 4 steps to making a claim (see Appendix II of the Guidelines for screen shots);
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,
– 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 following declarations:
– Acknowledgement that as a recipient of the CRSS, the name under which the business activity is carried on, a description of the business activity and the address, including Eircode, of the business premises, will be published on the website of the Revenue Commissioners.
– Confirmation that the business is significantly impacted by restrictions introduced by Public Health Regulations made under sections 5 and 31A of the Health Act 1947 for the purpose of preventing the transmission of Covid-19, such that customers are prohibited or significantly restricted from entering the business premises, and a declaration that the business has been forced to close or trade at significantly reduced levels as a direct result of those restrictions.
– A declaration that the average weekly turnover of the business in respect of the period being claimed does not exceed 25% of the average weekly turnover as entered during the registration stage.
– A declaration that the return is correct and complete.
– A declaration that the person intends to recommence trading when the restrictions no longer apply.
Step 4 – Sign and submit.