Tax Appeals Commission determination 68TACD2024 regarding EWSS, 2024

Administrative Decision Number68TACD2024
Year2024
Date09 April 2024
Subject MatterEWSS
RespondentREVENUE COMMISSIONERS
1
Between
Appellant
and
REVENUE COMMISSIONERS
Respondent
Determination
Introduction
1. This is an appeal to the Tax Appeals Commission (“the Commission”) by
(“the Appellant”) pursuant to section 28B(14A) of the Emergency
Measures in the Public Interest (Covid-19) Act 2020 as amended (“EMPI Act 2020”)
against assessments raised by the Revenue Commissioners (“the Respondent”) in
respect of the Employment Wages Subsidy Scheme (“EWSS”). The assessments were
raised for September 2020 to January 2022, as well as March and April 2022, in the total
amount of €108,385.52.
2. The assessments were raised on the basis that the Appellant had failed to demonstrate
to the satisfaction of the Respondent that its business had expected or was expected to
experience a 30% reduction in turnover or customer orders during the relevant periods,
in accordance with section 28B of the EMPI Act 2020. The Appellant argued that under
International Financial Reporting Standards (“IFRS”) it was entitled to exclude so-called
“passthrough” costs from its turnover for the purposes of EWSS.
3. The appeal proceeded by way of a hearing on 14 March 2024.
68TACD2024
2
Background
4. The EWSS was introduced by the Financial Provisions (Covid-19) (No 2) Act 2020, which
inserted section 28B into the EMPI Act 2020, and replaced the Temporary Wage Subsidy
Scheme. The EWSS was introduced in the context of the restrictions implemented on foot
of the Covid-19 pandemic, and provided for a flat-rate subsidy to qualifying employers
based on the numbers of paid and eligible employees on the employer’s payroll, and also
charged a reduced rate of employer PRSI of 0.5% on wages paid that were eligible for
the subsidy payment.
5. On 20 and 24 February 2023, the Respondent raised assessments in the following
amounts against the Appellant, on the basis that it had not abided by the terms of the
EWSS:
Period of Assessment
Amount
September 2020
3518.68
October 2020
6066.68
December 2020
6066.68
January 2021
6066.68
February 2021
6066.68
March 2021
6066.68
April 2021
6066.68
May 2021
6066.68
June 2021
6066.68
July 2021
7150.01
August 2021
6066.68
September 2021
6066.68

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