The Government have decided that there will be no change to the EWSS rates from 1st October but will announce any changes in the Budget on 12th October 2021.
The only change is in relation to the system no longer annualising 2019 figures for businesses which commenced between 1st January and 31st October 2019.
Businesses who commenced to trade between 1 January and 31 October 2019 are required to complete all fields in the eligible review form on Revenue website and their eligibility review calculation will be adjusted systematically to account for the shorter review period i.e. date of commencement in 2019 to 31 December 2019 versus equivalent dates in 2021.
This is done by comparing 2019 actuals entered with the comparative period of trading in 2021. For example, if a business commenced to trade on 1 May 2019, the system will compare May to December 2019 with May to December 2021 when undertaking the eligibility review calculation.
Revenue have stated that “while every effort has been made for the system to accurately determine eligibility, EWSS should only be claimed if you are eligible, irrespective of the ERF message. If the ERF advises you are ineligible and you do not believe this is correct, please contact us through MyEnquiries (selecting “Employers’ PAYE” and then “Employer’s PAYE General Enquiry”) to ensure subsidies are not stopped in error”.