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Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Most recent updates to CRSS guidelines

The Covid Restrictions Support Scheme (CRSS) guidelines have been updated to provide information on the nationwide restrictions which came into operation from Thursday 24 December 2020 and 31 December 2020. The guidelines now also include information for the construction industry affected by restrictions in place from 8 January 2021.

The following sections of the CRSS guidelines have been updated.

CRSS updates

Section 4.2. Requirement 2 – Impact of Covid restrictions; access to the business premises

Covid restrictions applying to construction from 8 January 2021

Under the Regulations in place from 8 January 2021, non-essential construction and development activities are required to close temporarily.
To qualify for CRSS, a business must, under specific terms of the Covid restrictions, be required to either prohibit or significantly restrict, customers from accessing their business premises to purchase goods or services, with the result that the business either has to temporarily close or to operate at a significantly reduced level.
Construction businesses not providing essential construction or development services, in general, will not qualify for CRSS. This is on the basis that any resultant reduction in turnover is not as a direct result of Covid restrictions which require the business to prohibit or restrict access to customers to their business premises to purchase goods or services. Such businesses are therefore not eligible to make a claim to for an ACTE under CRSS.

Section 6.4. Double Week for Christmas and New year period

Where a business who meets the qualifying criteria for CRSS is subject to restrictions from Thursday 31 December, such as non-essential retail, gyms, leisure centres and swimming pools, they can make a claim for an ACTE beginning with the week commencing 28 December. The business will receive a double payment (subject to the weekly cap of €5,000) in respect of a claim for the weeks commencing 28 December and 4 January.

Section 8. Changing levels of Covid restrictions

This section now includes an update on the nationwide restrictions that came into operation on 24 December and 31 December.
Example 26 has also been updated.

Section 14. Appendix III – Public Health Restrictions

Details on further restrictions in operation from Thursday 31 December 2020 until 31 January 2020.

Section 15. Appendix IV Changing levels of Covid restrictions

This section now includes a list of FAQs on the changing levels of Covid restrictions.

The most recent additions/amendments to the CRSS guidelines are highlighted within the guidelines document in yellow. Further information on the CRSS for businesses impacted by public health restrictions which came into effect of 24 December is also available in a Revenue press release.