Business Resumption Support Scheme (BRSS)

Introduction

A new Business Resumption Support Scheme (BRSS) was announced under the Government's Economic Recovery Plan for Ireland.

The BRSS is a single payment based on a percentage of your average weekly turnover for 2019, up to a maximum payment of €15,000.

You will be eligible to apply if your turnover is reduced by 75% in the period (1 September 2020 to 31 August 2021) compared with 2019. You can apply even if you have previously qualified for other COVID-19 related Government support schemes.

The BRSS will be administered by Revenue and will operate in a similar way to the COVID Restrictions Support Scheme (CRSS).

Applications for the scheme closed on 30 November 2021.

This page is a summary of the BRSS rules and operation. You can get more detailed guidance on the operation of the scheme in Revenue’s BRSS Guidelines (pdf).

Rules for BRSS

Who can apply?

Companies, self-employed individuals, partnerships and certain charities and approved sporting bodies can apply for the BRSS.

How do I qualify?

You must be able to show a significant reduction in turnover during the period 1 September 2020 to 31 August 2021 when compared to when compared with 2019 (the reference period). The reference period in most cases is 1 January to 31 December 2019 but will alter for businesses established on or after 26 December 2019.

To be eligible for the BRSS, you must:

  • Have a valid tax clearance certificate
  • Have met your VAT obligations
  • Be actively trading
  • Be ineligible to make a CRSS claim for any week that includes 1 September 2021

You can check your current tax clearance status online through ROS. More information on tax clearance is available from Revenue.

If you operate more than one business

If you operate more than one business, you can make a claim in respect of each business, once the eligibility criteria are met. If you operate one business from multiple premises, you only qualify for a single BRSS payment.

Rates

You can make claim to Revenue under the BRSS for a cash payment known as an Advance Credit for Trading Expenses (ACTE).

The payment was calculated as three times the sum of:

  • 10% of the average weekly turnover up to €20,000, and
  • 5% of any excess of average weekly turnover above €20,000

The payment was capped at a maximum of €15,000.

Example
Average weekly turnover 2019 €44,230
10% of €20,000 €2,000
5% of €22,230 €1,210
3 x €3,210 (€2,000+€1,210) €9,630 BRSS payment

You can see more examples of BRSS calculations in section 6.5 of Revenue’s BRSS Guidelines (pdf).

How to apply

Applications for the scheme closed on 30 November 2021. Revenue will not accept claims made after this date.

You make a claim under the BRSS through Revenue’s Online Service (ROS).

There is a 2-step process to make a claim under the BRSS.

  1. You must register for the BRSS through ROS. You need to give details, such as the business location, the date you began trading and details of the average weekly turnover during the reference period. Keep all supporting documentation that shows you meet the conditions of the BRSS. Revenue may request this information at a later date.
  2. You must complete a BRSS claim using the claim portal in the eRepayments system on ROS.

You can get more information and screen shots of the eRegistration system in Section 3 and Appendices I and II of Revenue’s BRSS guidelines (pdf).

Further information

Get more information about the BRSS or check the detailed Revenue BRSS guidelines (pdf).

You can get more help from Revenue through the myEnquiries system or by calling the CRSS helpline Tel: 01 738 3663 (Monday to Friday, from 9.30am to 13.30pm).

Page edited: 6 September 2021