The CRSS will provide support for companies, self-employed individuals and partnerships carrying on a trade or trading activities, the profits from which are chargeable to tax under Case I of Schedule D, from a business premises located in a region subject to restrictions introduced in line with the Living with Covid-19 Plan, with the result that the business is required to prohibit or considerably restrict customers from accessing their business premises.
Generally, this refers to Covid restrictions at Level 3, 4 or 5 of the Government’s Plan for Living with Covid-19 but certain businesses may qualify for the support where lower levels of restrictions are in operation. Read the guidelines here : revenue.ie/en/corporate/press-office/budget-information/2021/crss-guidelines.pdf
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