Ms. Y runs a small dance studio from premises in Co. Clare, from which she teaches contemporary dance to groups of children and teenagers on a part-time basis. Her turnover in 2019 was €35,100 and she is not registered for VAT and will need to apply for tax clearance. As of 13 October (the date the CRSS was announced), Level 3 restrictions under the Living with Covid-19 Plan are in place for Co. Clare and are expected to remain until 28 October. As dance classes may not take place under Level 3, she cancels all classes for the two-week period in which the restrictions are in place and issues refunds to affected customers. As a result, she expects to have no turnover for the two-week period in which the restrictions are in place.
Based on the foregoing, she is entitled to apply to Revenue for an ACTE for the claim period, 13 to 27 October as follows:
Average weekly turnover 2019 €675 (i.e. €35,100 / 52) 10% of €675 €67.50
Number of full weeks 2 €67.50 X 2 ACTE is €135
If the restrictions for Co. Clare are extended, Ms. Y can make a new claim for the extended period of restrictions, where her business continues to qualify. She will be entitled to a payment of €67.50 for every week of the new claim period.