Guidelines on the operation of the Covid Restrictions Support Scheme

What’s New

Additions and clarifications have been made since the last guidelines were updated on 3rd November.

Significant additions and amendments, which are highlighted in yellow in the guidelines published on 16th November 2020, include:

  • Amendment to Section 3.2.”Making a Claim for CRSS”
  • Amendment to Section 4.1.1 “What is a business premises?”
  • Amendment to Section 4.3.4 “Seasonal businesses”
  • Replacement of Section 5 “How to determine a claim period”
  • Amendments in relation to claims made by a qualifying partnership;
    • Amendment to Section 3.1 “Registration”
    • New Section 6.3 “Partnerships”
    • Amendment to Section 7.3 “Withdrawal of an ACTE by Revenue”
    • Amendment to Section 8 “How is the ACTE treated for tax purposes”
  • Amendment to Section 7.3.2 “Individual Clawback – Case IV of Schedule D”
  • New Section 7.4 “Has a taxpayer a right to appeal?”
  • New Appendix II “eClaim Screens”
  • New Appendix III “Public Health Restrictions”
Download CRSS Guidelines

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