Covid Restrictions Support Scheme (CRSS)



The CRSS ended on 22 January 2022.

The CRSS was introduced to support businesses significantly affected by restrictions introduced to combat the COVID-19 pandemic.

The support was available to eligible businesses who carried on a business activity that was impacted by COVID-19 restrictions. The business was required to have prohibited, or considerably restricted, customers from accessing their business premises. Generally, this refers to COVID-19 restrictions at Level 3, 4 or 5 as explained in the Government’s Plan for Living with COVID-19. Certain businesses may have qualified for the support where lower levels of restrictions were in operation. The specific restrictions applying to businesses were provided for in regulations made by the Department of Health.

Eligible businesses could make a claim to Revenue for a payment known as an Advance Credit for Trading Expenses (ACTE). An ACTE was payable for each week a business was affected by the restrictions.

Scheme rates

The ACTE was equal to:

  • 10% of the average weekly turnover of the business in 2019 up to €20,000
  • and
  • 5% on turnover over €20,000.

For new businesses established between 26 December 2019 and 26 July 2021, the turnover was based on the average actual weekly turnover in a reference period. This depended on when the business was established.

The ACTE was subject to a maximum weekly payment of €5,000.


Revenue published a list of businesses which availed of the CRSS at the end of the scheme.

Next: Making a claim