The Micro-Enterprise Assistance fund is open to operating businesses who:

• Have suffered a 30% reduction in turnover due to COVID-19 restrictions or downturn in trade provided they commit to remaining open and to hiring and sustaining employment;
• Employed between 2 and 10 full-time employees (or full-time equivalents) on their payroll at the 29th February 2020;
• Have an annual turnover of less than €2 million as per the latest set of annual accounts;
• Have a commercial focus excluding:
  • Businesses in the primary agricultural, fishery or aquaculture, coal and steel sectors;
  • Or involved in activities that the Local Enterprise Offices consider as ineligible or as involving an unacceptable reputational risk: gambling including ‘gaming’ (as defined in the Gaming and Lotteries Act 1956), adult entertainment, tobacco products and cannabis-based products which are not authorised as medicines);
  • Non-commercial organisations such as community, charity, arts and sporting (including charity shops and community and sporting premises with a bar);
• Are not eligible for the COVID-19 Restart/Restart Plus Grant or similar COVID-19 business restart grants from other government departments.

https://micro-enterpriseassistance.ie/