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ARTICLE · 29 OCTOBER 2020

Coronavirus - Covid Restrictions Support Scheme

Eversheds Sutherland
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As part of Budget 2021, the Minister for Finance Pascal Donohoe T.D. (the "Minister") announced the introduction of the Covid Restrictions Support Scheme ("CRSS"), ...

IrelandCoronavirus (COVID-19)
Alan Connell
Alan Connell
Tim Kiely
Tim Kiely
Melissa Daly
Melissa Daly
Robert Dever
Robert Dever

Overview

As part of Budget 2021, the Minister for Finance Pascal Donohoe T.D. (the "Minister") announced the introduction of the Covid Restrictions Support Scheme ("CRSS"), a measure aimed at supporting businesses subject to significant Covid-19 restrictions.  The stated intention is for the CRSS to be in addition to the supports currently provided to employers under the Employment Wage Subsidy Scheme.

Set out below is a high-level outline of how the CRSS is expected to operate based on guidance issued by Irish Revenue to date and the draft Finance Bill 2020 published on 22 October which, once enacted, will provide the necessary legislative footing for the CRSS.

Key Highlights

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