Covid Restrictions Support Scheme (CRSS)


  • Announced on Budget Day 13th October 2020
  • CRSS provides support to businesses that are forced to close temporarily or operate at a significantly reduced level (75% or more of turnover) because of COVID-19 restrictions that either prohibit or significantly restrict customers from accessing their business premises
  • CRSS applies to businesses restricted by COVID-19 and where the Government’s Plan for Living with COVID-19 is Level 3, 4 or 5
  • Provision is made for the publication of the name of claimants of CRSS on Revenue’s website


Who can apply?

  • Self-employed trading business or trading limited companies
  • The business premises must be a building or a fixed physical structure from which a business activity is carried on. If there are more than one business premises, each premises are viewed individually
  • Any business that was operating a trading activity on or before 13th October 2020
  • Business premises must be shut or the business must be operating at significantly reduced levels (75% or more of turnover reduction per week in comparison to 2019 weekly average (or 2020 average weekly turnover if new business in 2020) as a direct result of COVID-19 restrictions)
  • The business premises must be located wholly within a geographical region for which COVID-19 restrictions are in operation
  • The business must be able to demonstrate that turnover for the weekly claim period will be no more than 25% of the average weekly turnover of the business in 2019 (or average weekly turnover in 2020 in the case of a new business)
  • The scheme also applies where customers do not attend a business premises
  • Sectors who can avail of the CRSS include
  1. Accommodation
  2. Food
  3. Arts
  4. Recreation & Entertainment
  5. Non-essential Retail
  6. Hair & Beauty



How much can be claimed?

  • The support will be provided by way of an Advance Credit of Trading Expenses (ACTE) for an amount equal to 10% of the average weekly turnover of an affected business up to €20,000 as a cash payment and 5% thereafter, subject to a maximum weekly payment of €5,000, for each week that their business is affected by the COVID-19 restrictions
  • Turnover is based on vat exclusive amount
  • Where COVID-19 restrictions for a geographical region are extended beyond the date on which they were due to expire, a new claim will be required for each extension period
  • Business must have the intention to resume trading once the restrictions that prohibit or restrict public access to the business premises are lifted


How can I claim?

  • 25% turnover test as per above
  • Up to date tax clearance certificate
  • Comply with all vat obligations in that all vat returns are filed and paid
  • Register for CRSS through ROS
  • Make a declaration on ROS that the business satisfies the conditions to make a claim
  • A claim in respect of the ACTE must be made no later than 8 weeks from the date the claim period commences (i.e. 13 October 2020)


How is the claim treated for tax purposes?

  • The ACTE payment is an advance of tax-deductible business expenses
  • When computing the taxable profits for the current accounting period or tax year, the amount of tax-deductible expenses in the tax computation must be reduced by the amount of the ACTE payment received



What if there was a claim which the business was not entitled to?


Limited company business: 

  • If company makes claim that it was not entitled to and the company has not repaid the amount claimed, the company will be liable to tax on an amount equal to fourtimes of the amount of the claim
  • The tax will be assessed under Case IV of Schedule D and the company will not be entitled to offset any loss, expense or credit against this amount.
  • Interest will also apply from the first date of the claim period


Self-employed business: 

  • If self-employed individual makes claim that it was not entitled to and the individual has not repaid the amount claimed, the he/she will be liable to tax at the standard rate of 20% on an amount equal to fivetimes of the amount of the claim
  • The tax will be assessed under tax under Case IV of Schedule D and the individual will not be entitled to a tax deduction or credit to reduce the tax due on this amount
  • Interest will also apply from the first date of the claim period


How long will the CRSS scheme last?

  • The CRSS scheme is due to expire on 31 March 2021
  • Finance Minister can extend the scheme beyond 31 March 2021 but to no later than 31 December 2021 under the Finance Bill


Further information and worked examples:


Covid Restrictions Support Scheme (CRSS) Overview and Examples Updated on 21 October 2020


Finance Bill 2020 Explanatory Memorandum 


Refer to section 11 of Finance Bill 2020


Legal Disclaimer:  This blog is intended to describe the subject in general terms. As such, it does not attempt to cover every issue which may arise in relation to the subject. It does not purport to be a legal interpretation of the statutory provisions and consequently, responsibility cannot be accepted for any liability incurred or loss suffered as a result of relying on any

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