Business Resumption Support Scheme (BRSS)

Scheme rates

The Advance Credit for Trading Expenses (ACTE) payment was calculated as three times the sum of:

• 10% of the average weekly turnover of the reference period up to €20,000
• and
• 5% of so much of the average weekly turnover of the reference period that exceeds €20,000.

The ACTE payment was subject to a maximum payment of €15,000.

Publication

Revenue published a list of businesses who availed of the Business Resumption Support Scheme (BRSS).

The facility to register and to make a claim was available on Revenue Online Service (ROS).

Registering and claiming the BRSS

A two-step process was necessary to make a claim under the BRSS. The eligible business should have:

• registered for BRSS on ROS
• and
• completed a claim in respect of an ACTE amount.

BRSS registering criteria

To register for BRSS on ROS, your eligible business should have:

• made a declaration that it met the eligibility criteria for the scheme
• had tax clearance
• and
• provided certain information in relation to the business activity and previous turnover details.

Supporting documentation was not required to be submitted with the claim. We may request documentation to verify the claim at a later date. More detailed information on making a claim is contained in the BRSS guidelines.

Compliance checks

The turnover details provided for registration should have been consistent with the information included in the books and records of your business. This was validated against the information already held by Revenue including relevant tax returns.

Next: Eligible businesses