Tax Appeals Commission determination 67TACD2024 regarding EWSS, 2024

Administrative Decision Number67TACD2024
Year2024
Date05 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, October, and December 2020 and for May to November 2021 in the total
amount of €57,376.50.
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.
3. The appeal proceeded by way of a hearing on 8 March 2024.
67TACD2024
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 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
2890.50
October 2020
3636.00
December 2020
5350.00
May 2021
4100.00
June 2021
6000.00
July 2021
7850.00
August 2021
6300.00
September 2021
6950.00
October 2021
7600.00
November 2021
6700.00
Total
57,376.50
6. On 21 March 2023, the Appellant appealed against the assessments to the Commission.
An oral hearing was held on 8 March 2024.

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