I propose to take Questions Nos. 317 to 319, inclusive, together.
Section 28B of the Emergency Measures in the Public Interest (Covid-19) Act 2020 provided for the Employment Wage Subsidy Scheme (EWSS) which was an economy-wide enterprise support for eligible businesses in respect of eligible employees.
The EWSS was a unique scheme which was developed and operated in exceptional circumstances during the Covid-19 pandemic. Eligibility to EWSS was based on the employer demonstrating that its business was likely to experience a 30 per cent reduction in turnover or orders during a specific reference period and that the disruption to business was caused by the Covid-19 pandemic. The EWSS ended for most employers on 30 April 2022 and closed fully on 31 May 2022.
I am advised by Revenue that it is not possible to provide the cost estimates requested as, based on details supplied, it is not possible to determine the cohort of employers who might be eligible for any reintroduced form of the scheme.