Failte Ireland Re-Opening Guidelines

Working closely with key industry groups, Fáilte Ireland has created a series of detailed guidelines designed to prepare Irish tourism businesses to re-open safely. Carefully tailored to specific tourism and hospitality sectors, the operational guidelines aim to support business owners and management every step of the way as they work to stabilise and recover.

Inside each set of guidelines is comprehensive advice on re-opening and rebooting productivity, with an emphasis on protecting the safety and well-being of employers, employees and customers and helping to instil public confidence.

The guidelines will be regularly updated in line with Government public health advice and protocols, as and when this advice evolves. This includes any further guidance that is issued following work by the Health Protection Surveillance Centre & National Public Health Emergency Team on the application of the existing social distancing requirements in specific, defined and controlled environments in the hospitality industry, during periods of low incidence of the disease.

To download the re-opening guidelines for your sector please visit: https://covid19.failteireland.ie/operational-guidelines/

Failte Ireland is running a business continuity scheme that will open for applicants on August 5th. Please visit: Failte Ireland - Tourism Accommodation Providers Business Continuity Scheme | Funding

Business Resumption Support Scheme (BRSS) Overview 

The purpose of the Business Resumption Support Scheme (BRSS) is a government initiative to support businesses that were significantly impacted throughout the COVID-19 pandemic, even during periods when restrictions were eased. 

The BRSS offers a one-off payment. The Scheme opens to applications on September 1st and closes on November 30th 

Guidelines https://www.revenue.ie/en/self-assessment-and-self-employment/documents/brss-guideline.pdf 

Criteria

  • Businesses must show that they are down in revenue by at least 75% in the period 1 September 2020 to 31 August 2021, compared to the period 1 Jan 2019 to 31 Dec 2019.

  • The business cannot claim BRSS if they are still claiming CRSS as of September 1. Any CRSS claims previous to this date do not affect eligibility for BRSS.

  • BRSS claimants must be tax compliant, and must be actively trading and intend to continue to do so. 

  • Seasonal businesses can claim BRSS but they must be actively trading on 1 September 2021 to qualify.

  • Charities and Sporting Bodies with exemptions from income tax or corporation tax are deemed to qualify for BRSS provided they meet all other criteria

  • Businesses must register for the scheme on ROS, and then complete a claim to get their payment.

  • Payments are in the form of an Advance Credit for Trading Expenses (ACTE), the same as in the CRSS scheme. 

New businesses established after 1 Jan 2019

  • Businesses that commenced before 26 December 2019, the average weekly turnover will be calculated by reference to turnover for the period from 1 January 2019, or, if later, the date on which the relevant business activity had commenced by that person to 31 December 2019. The reference turnover amount will be this amount multiplied by 52. 

  • Where an established relevant business activity commenced on or after 26 December 2019 but before 10 March 2020, the average weekly turnover will be calculated by reference to turnover for the period from the date on which the relevant business activity commenced by that person to 15 March 2020. The reference turnover amount will be this amount multiplied by 52. 

  • Where a new relevant business activity commenced on or after 10 March 2020 but before 26 August 2020, the average weekly turnover will be calculated by reference to turnover for the period from the date on which the relevant business activity commenced by that person to 31 August 2020. The reference turnover amount will be this amount multiplied by 52.

  • Businesses that commenced trading after 26 August 2020 do not qualify for BRSS

Payment Rates

  • The ACTE payment under BRSS is a one-off payment. 

  • The payment will be calculated as three times the sum of:

    • 10% of weekly turnover up to €20,000

    • 5% of weekly turnover that exceeds €20,000

  • The maximum payment is €15,000

Example: If a business has a yearly turnover of €500,000 in 2019, their BRSS payment would be calculated as follows:

Average weekly turnover = €500,000/52 = €9,615

One-off BRSS Payment = 10% of weekly turnover (€961.50) x3 = €2884.50