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Covid Restrictions Support Scheme Guideline: What You Need to Know

9 Nov 2022

The Covid Restrictions Support Scheme (CRSS) is a government program to cushion Irish businesses against the impact of Covid-19 restrictions. The CRSS was introduced, among other tax and financial measures, as part of the government’s stimulus plan to support businesses in the face of Covid-19. According to the announcement made by Minister for Finance, Paschal Donohoe T.D., CRSS was to run up to March 2021. But it was extended to June 2021 with the possibility of an extension to the end of the year.

The scheme provides weekly cash payments to qualifying businesses. It can be paid alongside other government support schemes such as the Employee Wage Subsidy Scheme (EWSS). In this article, we’ll look at the conditions of CRSS, how to claim the payment and how it is paid.

Do I Qualify for Covid Restrictions Support Scheme?

CRSS targets businesses that were forced to close or whose operations were severely restricted by the restrictions in the Living with COVID-19 plan. In order to qualify for the scheme, you must the following conditions:

  • You should be operating in a region that’s under government COVID-19 restrictions and have closed your premises to customers or be substantially restricted by the restrictions. However, you must have plans for reopening once the restrictions are lifted.
  • You must be experiencing decreased turnover by at least 75 percent compared to 2019 as a result of the restrictions.
  • Businesses that operate multiple locations should make a claim for each of the affected premises.
  • For new businesses that were set up after 25th December, they should base their claim on the weekly average turnover since the start–up date and 12th October 2020.
  • You should also ensure you meet your VAT obligations and have a valid tax clearance certificate. You can check your tax clearance status on ROS.

How to Claim Covid Restrictions Support Scheme

You can make a claim for CRSS in the following three easy steps:

Step 1: Log in to your Revenue Online System (ROS) portal and register for CRSS.

Step 2: Provide the required details. These include the location of your premises, VAT details, and the average weekly turnover for 2019.

Step 3: Complete a claim in respect of the claim period(s).

While you don’t have to submit any documentation when submitting your claim, Revenue may request you to submit evidence of your eligibility at a later date. You should therefore ensure that your books and records are in order.

CRSS will be paid under the Advanced Credit for Trading Expenses. You will claim it as a reduction against deductible trading expenses.

It’s important to note that the payment will be calculated by reference to the average weekly value of the 2019 turnover (or for new businesses, effectively 2020), exclusive of VAT. You will receive 10 percent for the first €20,000 turnover and 5% thereafter. The maximum weekly payable amount is €5,000.

Get In Touch for Help with the CRSS

CRSS payment will stop once the COVID-19 restrictions are lifted. In the event that a restriction period is extended, you will have to make a new claim for the extension period.

CRSS payments won’t be made to you if you choose not to reopen once the restrictions are lifted. However, you can claim a double restart week payment to help with reopening costs as you exit the scheme. You can only claim this payment at the end of the end of the restriction period. It will be paid a week after the lifting of the restrictions. Just like CRSS, the payment is capped at €5,000 per week.

If you have any questions about the scheme or need assistance with any tax requirements, reach out to us on email. We’d be glad to help.