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Cash supports for firms with virus-affected trade

An additional support for businesses impacted by COVID-19 is now operational.

Revenue has confirmed that eligible businesses can now register for Business Resumption Support Scheme (BRSS) via the e-registration facility in ROS, to access the scheme.

The BRSS is a targeted support for companies, self-employed individuals and partnerships, as well as certain charities and sporting bodies that carry on a trade that was significantly impacted by public-health restrictions. This includes where the impact has continued after the easing of restrictions.

The scheme is available to businesses that were actively trading on 1 September and intend to continue doing so.

Once registered, eligible businesses can make a claim at any time up to 30 November, for the single payment support via the ROS e-repayments facility.

Conditions

Businesses must fully meet the qualifying conditions and may make a claim for support under BRSS, irrespective of whether they have previously qualified for other COVID-19 Government schemes.

To qualify, a business must be able to demonstrate that the turnover from its trade in the period from 1 September 2020 to 31 August 2021 is no more than 25% of a ‘reference turnover amount’.

Reference turnover amount

For most businesses the ‘reference turnover amount’ will, in effect, be the turnover of its trade in the period 1 January to 31 December 2019.

For more recently established businesses, the reference turnover amount will be determined on a pro-rata basis, having regard to the date of commencement.

A qualifying person may make a claim under BRSS for a single payment, which will be equal to three times the average weekly turnover of the relevant business activity for the applicable reference period, as follows:

• 10% of average weekly turnover up to €20,000, 
• 5% of average weekly turnover above €20,000, subject to a maximum payment of €15,000. 

Where a qualifying person carries on more than one trade, a claim in respect of each trade can be made, subject to each one meeting the conditions of the scheme.

To register for BRSS, an eligible business is required to:

• Make a declaration that it fully meets the eligibility criteria for the scheme,
• Have tax clearance, and
• Provide or verify certain information in relation to the business trading activity and its turnover.  

Detailed guidance on BRSS, including how to register for and make a claim under the scheme, is available online. The terms of the BRSS are set out in the Finance (COVID-19 and Miscellaneous Provisions) Act 2021.