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Library of Knowledge No. 46

Criteria from 1^st January 2021.

From 1 January 2021, the period to be reviewed to determine eligibility for EWSS will be 1 January to 30 June 2021.

The reduction in turnover or customer orders (30%) between 1 January and 30 June 2021, is shown compared to the:

• same period in 2019, where the business operated for the whole of the comparable period in 2019
• period from the date of commencement to 30 June 2019, where the business commenced trading between 1 January and 1 May 2019
• projected turnover or customer orders from 1 January 2021, or date of commencement, to 30 June 2021, where business commenced after 1 May 2019. (This is compared to what the projections may have been if COVID-19 had not occurred.)

Note

You must retain evidence of appropriate documentation, including copies of projections to demonstrate continued eligibility over the specified period.

Monthly review to check eligibility

You are required to undertake a review on the last day of every month to ensure you continue to meet the eligibility criteria. July 2020 and the final month of the EWSS are exempt from this requirement.

Actions to take if you no longer qualify

You may find, after your monthly review, that you no longer qualify. If this is the case, you must:

• deregister from the EWSS
• cease claiming the subsidy

You must do this through ROS, with effect from the following day of the review (that being the first day of the month).

Qualifying childcare businesses

Childcare businesses, registered in accordance with Section 58C of the Child Care Act 1991, are included in the scheme. There is no requirement to meet the turnover test.

For more information see: https://revenue.ie/en/employing-people/ewss/qualifying-criteria-for-employers.aspx

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