Tax appeal 149TACD2023 - Covid Restrictions Support Scheme

Описание: The tax appeal case concerns an appellant who claimed that his business was eligible for the Covid Restrictions Support Scheme (CRSS) payments. The appellant's business was involved in the construction sector, and he claimed that the severe lockdown imposed by the government in 2021 had a detrimental effect on his business operations. The appellant submitted that his business was eligible for CRSS payments, but the respondent denied his eligibility. The appellant appealed the decision, but the appeal commissioner determined that the appellant had failed in his appeal and had not demonstrated his eligibility for inclusion in the CRSS. The commissioner found that the appellant had not fulfilled the requirements of section 485 TCA 1997, as he was not eligible for a tax clearance certificate and his turnover had not reduced to 25% of the 2019 level. The commissioner also noted that the appellant had failed to satisfy additional requirements to be entitled to CRSS registration. The commissioner explained that the jurisdiction of an appeal commissioner does not extend to the provision of equitable relief, and as such, the commissioner was unable to consider the appellant's submissions, which sought to establish that he was treated in an unfair manner. The commissioner hoped that the appellant's business had fully recovered with the easing of Covid restrictions.