Revenue implement changes to provide CRSS enhanced restart week payment
- Enhanced ‘double rate’ payment available in respect of a three-week period
- Single payment will be made to cover full three-week period entitlement
- Maximum weekly amount payable increased to €10,000 (max. payment of €30,000 for three-week period).
Following an announcement on Tuesday (01/06/2021) by the Minister for Finance, Paschal Donohoe, T.D., Revenue confirmed that it is implementing a change to the Covid Restrictions Support Scheme (CRSS) to increase restart payments for businesses opening from 2 June 2021.
Today (3/6/2021) Revenue confirmed that it will operate the changes to CRSS on an administrative basis pending the enactment of the necessary legislation. As part of the changes, eligible businesses resuming trading activities from 2 June 2021 can claim an enhanced restart payment to assist them with the additional costs of reopening. The enhanced restart payment provides a single payment in respect of a 3-week period, with the weekly entitlement calculated at double the normal weekly CRSS rate.
The maximum amount that may be claimed in respect of each of the weeks covered by the enhanced restart payment has been increased from €5,000 to €10,000 (total maximum payment is therefore €30,000). Businesses availing of CRSS who are not yet reopening continue to be subject to a maximum weekly payment amount of €5,000.
Businesses who are registered for CRSS and have resumed their trading activities from 2 June, can make their claim for the enhanced restart payment from Friday, 4 June 2021, via the eRepayments service in ROS.
Once a business makes a claim for the enhanced restart payment, it no longer qualifies for CRSS. With this in mind, Revenue has advised businesses, such as pubs and restaurants who are permitted to reopen for outdoors services only from 7 June, to consider when it may be most beneficial for them to make their claim for the enhanced restart payment.
For example, if the turnover of a restaurant, reopening on 7 June for outdoor services only, is expected to exceed the eligibility threshold for CRSS, i.e. turnover will be more than 25% of the average weekly turnover in 2019 (or in the case of a new business, the average weekly turnover in 2020), the business should make a claim for the enhanced restart payment. The single claim can be made in respect of each of the weeks commencing 7 June, 14 June and 21 June, which Revenue will automatically calculate at double the normal weekly CRSS rate. Thereafter, the business will no longer qualify for CRSS.
On the other hand, if the turnover of a restaurant, reopening on 7 June for outdoor services only, is not expected to be more than 25% of the average weekly turnover in 2019 (or in the case of a new business the average weekly turnover in 2020) the business remains eligible for CRSS. In this circumstance, the business may wish to continue claiming its normal weekly CRSS payments until indoor services are permitted to resume on 5 July 2021. At that stage, the business can make a claim for the enhanced restart payment, which will be automatically calculated at double the normal weekly CRSS rate, in respect of each of the weeks commencing 5 July, 12 July and 19 July. Thereafter, the business will no longer qualify for CRSS.
Businesses that can reopen without having to prohibit or significantly restrict access to their premises, as outlined in the relevant public health regulations, but decide not to do so, will not be eligible for CRSS payments (including the enhanced restart payment) for the periods where they choose to remain closed.
Finally, some businesses including bars and restaurants with no facility to provide outdoor services, nightclubs, theatres, casinos, etc. are still required to either prohibit access to their premises or remain fully closed until at least next month. These businesses still qualify for CRSS, and provided all other eligibility conditions are met, can continue to claim payment under the scheme. As these businesses re-open, in line with public health guidelines, they too can make a claim for the enhanced restart payment under the scheme to assist them with the costs of reopening. Thereafter, such businesses will no longer qualify for CRSS.
Detailed information on the CRSS, including in relation to claiming the restart payments, can be found in Guidelines on the operation of the Covid Restrictions Support Scheme.