Guidelines

Funding supports under the Fáilte Ireland Tourism Business Continuity Programme have been introduced to assist Republic of Ireland based tourism businesses that have suffered significant losses due to COVID-19.

As part of the Programme of funding Fáilte Ireland will roll out its next Scheme to support categories of businesses that provide tourism services to visitors. This Tourism Business Continuity Scheme ‘Phase One Plus’ will follow on directly from the Tourism Business Continuity Scheme ‘Phase 1’ (referred to as “Phase 1” throughout) which was launched in February 2021.

As the objective is to ensure that as many businesses as possible can avail of business continuity funding, Fáilte Ireland is extending the scope of the ‘Phase 1’ scheme. The Tourism Business Continuity Scheme ‘Phase One Plus’ (referred to as the “Scheme” throughout), aims to support businesses who meet the qualifying criteria in any one of the following ways:

1) Businesses who were in partial receipt of the COVID-19 Restrictions Support Scheme (CRSS) but did not receive CRSS for the tourism turnover aspect of their business which is carried on outside of the business premises. These businesses in receipt of partial CRSS were not eligible to apply under Phase 1 of the Tourism Business Continuity Scheme.
2) Businesses who were eligible to apply for Phase 1 but missed the opportunity to submit an application.
3) Businesses from identified tourism sectors who are ineligible to apply for CRSS but were not included as eligible businesses under Phase 1. See Q10 - Q12 below.

*Note: The scheme does not provide additional funding to ‘Phase 1’ grantees. Therefore, businesses in receipt of funding under ‘Phase 1’ are not eligible to apply.

A total, of approximately €55 million, subject to funding availability, has been allocated for the Tourism Business Continuity Programme using funds from the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media with the consent of both the Minister for Tourism and the Minister for Public Expenditure and Reform.

Applicants should read the eligibility criteria set out below to ensure they meet the criteria and qualify for the Scheme before applying.

Eligibility does not mean an entitlement to funding, which is at the sole discretion of Fáilte Ireland, rather it means eligibility to make an application for grant funding.

A Qualifying Applicant must meet all the following criteria:

• Business Type: Satisfy the conditions of one of the below categories of tourism businesses that have been identified for support under the Scheme. (It is important that all applicants check the definition and eligibility criteria specified for each category of business before applying. (Please refer to Q3 – Q12 below).

Businesses Previously Eligible under ‘Phase 1’:

o Business Category A: Outdoor Tourism Activity Providers
o Business Category B: Tourism Golf Courses
o Business Category C: Hop-On Hop-Off Tourism Bus Tour Operators
o Business Category D: Cruise Hire Companies
o Business Category E: Tourism Boat Tour Operators
o Business Category F: Visitor Attractions (where a portion of their business activity was deemed ineligible to apply for CRSS, see Q13 below)
o Business Category G: Caravan and Camping and Outdoor Accommodation Providers 

Businesses Eligible under the Scheme, ‘Phase One Plus’ not previously eligible under ‘Phase 1’: 

o Business Category H: Not-For-Profit Accommodation Providers (trusts/charities)
o Business Category I: Aviation and Rail Tourism Experiences
o Business Category J: Tourism Destination Experience Organisers

• Downturn in Turnover: As a result of COVID-19, the average monthly turnover in the 4-month period January 2021 – April 2021 must be down at least 75% compared to the average monthly turnover for the period January to December 2019.

• Minimum Turnover: Have a minimum eligible tourism turnover from the delivery of tourism related business activities within the Republic of Ireland of €50,000 in 2019.

• Existing Operator: Have been in existence and trading prior to January 1st, 2020.

• Resumption of Trade: Intend to resume trading in 2021 or when it is safe to do so in line with Government guidance.

• Fáilte Ireland Safety Charter: Have completed/commit to completing and adhering to the Fáilte Ireland Covid-19 Safety Charter.

• CRSS: Have received no CRSS payment, or only partial CRSS, on eligible tourism turnover.

Applicants will be required to provide consent to allow Fáilte Ireland verify receipt of CRSS with the Revenue Commissioners.

Ineligible Applicants

Applicants who meet one or more of the below criteria are ineligible to apply for the Scheme:

• CRSS Eligibility: Applicants who are/were in receipt of CRSS payments for the entirety of their business activity at any level of restrictions.

• Received Funding under Previous Fáilte Ireland Schemes: Applicants that were in receipt of funding from any of the Fáilte Ireland schemes are not eligible to apply:

o Coach Tourism Business Continuity Scheme
o Ireland Based Inbound Agents Business Continuity Scheme
o Tourism Business Continuity Scheme Phase 1
o Businesses eligible to apply for the Fáilte Ireland Strategic Tourism Transport Business Continuity Scheme

• Undertakings in Difficulty: Applicants who were considered an “undertaking in difficulty” for the purposes of State aid law as at 31 December 2019, save that aid may be granted to a micro small enterprise that was already in difficulty as at 31 December 2019 provided that they are not subject to collective insolvency procedure under national law, and that they have not received rescue aid or restructuring aid.

• Public Ownership: The applicant business entity must not be in public ownership, nor manage or operate a tourism asset/attraction on behalf of a public body. Zoos and Outdoor Wildlife businesses who received direct COVID support funding in 2020/2021 from the Department of Housing, Local Government and Heritage through the National Parks and Wildlife Service are also not eligible.

Outdoor activity operators providing instructor-led sessions or equipment rental in a wide variety of outdoor activities for visitors and where the outdoor activity is not ordinarily carried on from a business premises are eligible to apply. Activities provided can include but are not limited to surfing, kayaking, canoeing, coasteering, kitesurfing, stand up paddle boarding, scuba diving, climbing, archery, orienteering, cycling, angling, paintballing, ziplining, falconry, bike tours, and other outdoor activities.

Eligible equestrian operators whose primary business is tourism are also eligible. Activities provided can include, but are not limited to, horse trekking, horse drawn caravan tours, and pony and trap tours. Horseracing and stud activities are not eligible.

Golf properties with a minimum of 18 holes and which meet at least one of the following criteria, will be eligible to apply for this Scheme:

• Have engaged with one of Fáilte Ireland’s sales platforms between and including the years 2016 to 2020, such as but not limited to, Belfast Golf Promotion, PGA Merchandise Show, IGTM etc.
• Have attended annual IGTOA conferences between and including the years 2016 to 2020.
• Have invested in becoming a member of one of Fáilte Ireland’s recognised Golf Marketing Groups (confirmation of membership in 2020 will be required).

Golf properties, ineligible to apply include:
• Golf properties who received funding through the Golf Ireland Golf Resilience Fund.
• Golf properties with less than €50,000 turnover from visitor green-fees.

Hop-On Hop-Off Bus Tour Operators are those which provide a trip on a bus for the purpose of sightseeing, wildlife and nature experiences onboard for visitors to their destination on a licensed route. Typically, this is a tourist bus that follows a circular route with fixed stops through a town or city that allows paying passengers unlimited travel for a day (or other period of time) with the freedom to disembark at any stop and the option to reboard another bus to continue their journey.

Eligible activities include, but are not limited, to Hop-On/Hop-Off Bus Tours and City Sightseeing Tours. Operators must hold a valid route license, as required by the National Transport Authority, for the tour experience(s) upon which their application is based.

Applicants who are in receipt of funding from the Fáilte Ireland Coach Tourism Business Continuity Scheme and/or businesses eligible to apply to the Fáilte Ireland Strategic Tourism Transport Business Continuity Scheme are not eligible to apply.

Eligible cruise-hire companies are those which have a fleet of commercial cruises and offer an inland multi-day cruising experience primarily for visitors to their destination, must offer an overnight experience and meet the Scheme eligibility criteria.

Passenger boats and passenger ships licensed to Irish waters whose primary purpose is tourism and offering the following onboard visitor experiences in Ireland: sightseeing, nature and wildlife tours, heritage tours, specialist trips, catered tours, island landing trips as part of a heritage tour, dive charters and angling/fishing charters and audio guided tours.

Boat tour operators ineligible to apply include:

• Subsidised cargo services.

• Operators whose primary purpose is scheduled island transfer services and/or are subsidised as a life-line service under the Subsidised Transport Services for Offshore Islands (cargo or passenger ferry services).

• Car ferries.

Fáilte Ireland reserve the right to request further information on the origin of and number of passengers from applicants in this category.

The Scheme is limited to the following outdoor accommodation providers only:

• Caravan and camping parks that are registered with Fáilte Ireland under the Tourist Traffic Acts 1939 – 2016 and meet the Scheme eligibility criteria.

Or

• Outdoor tourism accommodation businesses who are ineligible to apply for CRSS and have the Fáilte Ireland Welcome Standard classification.

In the case of Caravan and Camping and Outdoor Accommodation Businesses this Scheme is open to those who:

• Are in receipt of CRSS for a portion of their business

• Eligible applicants who did not apply for Phase 1

• Eligible applicants who returned CRSS payments to Revenue as requested by Revenue
 

Eligible not-for-profit accommodation providers are:

• Those with a charitable exemption from paying Corporation Tax under Case I Schedule D that deemed them ineligible to apply for CRSS.

• Registered/approved accommodation providers under the Fáilte Ireland, National Quality Assurance Framework

Eligible aviation and rail tour providers who offer the following onboard round trip experiences: sightseeing and landing trips as part of a heritage tour. Hop-on hop-off aviation tours are eligible where they have been contracted for a minimum of a half day. This includes but is not limited to helicopter tours, scenic flights, hot air balloon rides and steam train tours.

Ineligible aviation and rail tourism experiences are those that engage solely in the following business activities which are outside the scope of this scheme:

• Commercial/chartered/scheduled airlines
• Commercial/chartered/scheduled rail providers/routes
• Point to point services e.g. transfers, alternative means of travel to public transport
• Transport for non-tourism related activities
• Corporate and non-tourism related VIP Services
• Transport non-tourism ceremonial events e.g. weddings
• Transport for non-tourism related events e.g. transport to horse racing meeting

Turnover generated from these ineligible business activities will not qualify for grant support under this scheme.

Tourism destination experience organisers are those that arrange and book tours, itineraries or experiences for groups or individual visitors and escort and/or guide them on the experience in the Republic of Ireland only. Tourism destination experience organisers arrange and contract a mix of experience elements of a tour, including but not limited to sightseeing, cultural experiences and dining. They offer bespoke and specialised escorted tours or experiences booked directly by tourists or on behalf of Destination Management Companies or tour agents.

The following entities are ineligible and are outside the scope of this scheme:
• Online travel agents
• Retail travel agents
• Online resellers
• Domestic/National event planners (those organising events for Ireland based attendees)
• Accommodation marketing groups
• PR and communications companies
• Venue finding agencies
• Production companies
• Event management companies
• Exhibition companies
• Concerts, festivals, sporting or cultural event organisers
• Individual service providers/suppliers to Incoming Tour Operators, DMCs or PCOs including but not limited to: ticketing providers, accommodation providers, venues, universities, catering companies, florists, entertainers/entertainment groups

In order to be eligible for CRSS, the relevant business activity must be ordinarily carried on from a business premises located for which COVID-19 restrictions apply (among other qualifying criteria).

Business activity which is ordinarily carried on outside of the business premises is ineligible for CRSS support, e.g. surf lessons taking place on the beach.

Therefore, some tourism businesses whose trade consists of both indoor and outdoor activities, could only claim CRSS for that portion of their overall business which is carried on from the indoor premises.

In the context of this Scheme, grant payments will only be provided on the portion of turnover generated from tourism activities carried on outside of the business premises, as this portion of the business was not eligible for CRSS.

If you have more than one business/affiliate company that meets the eligibility criteria and are established as separate legal entities, applications are to be submitted per eligible legal entity. Payment of grants will be issued per eligible legal entity, taking into account State aid rules.

Multiple applicants from the same group of companies are considered to form one economic unit and therefore a single “undertaking” for the purposes of the State aid rules.  The “Temporary Framework for State Aid Measures to Support the Economy in the Current Covid-19 Outbreak” provides that overall aid granted on the basis of schemes notified under the Temporary Framework shall not exceed €1.8 million per undertaking. All applications will be subject to this overall cap of €1.8 million per undertaking for aid granted under the Temporary Framework.

The Applicant will be asked to declare all applications being submitted for affiliated businesses when submitting the application forms, and applications on behalf of all such applicants should be submitted within the same time period.

Businesses that operate from more than one location may only make one application for the Scheme per legal entity.

A qualifying applicant must meet the following financial criteria:

Eligible Turnover

Eligible applicants must have a minimum eligible tourism turnover threshold of €50,000 in 2019. Only turnover generated from the delivery or tourism related business activities within the Republic of Ireland will be eligible for inclusion in an applicant’s eligible tourism turnover figure.

Operational Subvention

Applicant business entities will be required to declare any operational subvention or operational funding received from a public body in 2020.  Funding received from the Employee Wage Subsidy Scheme, Restart Grants, Adaptation Fund and Rent Relief should be omitted from the 2020 turnover figure. This will be taken into account when calculating the final grant amount.

This Scheme has been designed to align with the current Department of Enterprise, Trade and Employment support programme Small Business Assistance Scheme for COVID (SBASC) [1] which provides operational funding via grants to small businesses. Applicants will need to declare if they are in receipt of funding from SBASC. If declared €4,000 will be deducted from the applicants grant award when calculating the final grant amount under the Scheme.

Grants for successful applicants will be based on the following calculations:

• The grant amount per applicant will be based on the annual eligible tourism turnover from 2019.

o The grant payment is calculated as 9/12ths of 10% of the 2019 eligible tourism turnover figure
o 9/12ths reflects the potential loss of earnings for the 9-month period, October 2020 to June 2021, subject to sufficient overall funding being available within the Scheme.

• The maximum grant amount per applicant is €200,000.

• For those with eligible tourism turnover of €2.666m and above, €200,000 is the maximum award payable under this Scheme.

Applicants in Receipt of Partial CRSS Payments

Applicants will be asked to declare and provide evidence of the amount of CRSS received as of 28 May 2021. This sum will be deducted as part of the grant calculation so that the combined grant payment amount from both CRSS and Phase One Plus cannot exceed €200,000 in total. Please see Example 4 below.

Working Examples

The level of grant funding is further subject to the overall caps on aid under the Temporary Framework for State Aid Measures to Support the Economy in the Current Covid-19 Outbreak, and the grant available may be reduced where an applicant or its group has already benefitted under another scheme notified under this framework.

Applicants who believe they meet the eligibility criteria above are welcome to apply through the following steps.

• All applicants are required to have a profile on Fáilte Ireland’s ‘Trade Portal’ which is accessible from this website. If an applicant does not already have an account, they will be required to create one

The following information is required when submitting an application:

• Tax Reference Number (TRN), CHY Number, Registered Charity Number and / or Companies Registration Office number (CRO) as appropriate.

• Full Annual Financial Statements for 2019. Where audited Financial Statements are abridged for filing purposes, the unabridged version should be provided. If the business is a Sole Trader or Partnership, where full financial statements have not been prepared, the 2019 business profit and loss account will need to be provided as part of the application.

• Management accounts for 2020 and January to April 2021.
 

Applicants are asked to read the Terms and Conditions of Grant Funding before applying for the scheme.

The awards of any grants under the Scheme are subject to the following Terms and Conditions. It shall be a condition of the award of any grant to a business that the applicant agrees to the Terms and Conditions when completing the grant application form.

• All applications for funding under the Scheme will be reviewed and assessed by Fáilte Ireland to ensure eligibility.

• All funding approved under the Scheme is subject to audit.

• Fáilte Ireland may make any enquiries that it considers necessary to establish the applicant’s eligibility for funding under the Scheme, and Fáilte Ireland’s decisions in relation to applicant eligibility and the disbursement of monies are at the absolute discretion of Fáilte Ireland and are final.

• Any monies granted by Fáilte Ireland under the Scheme will be used solely by eligible beneficiaries in accordance with the purposes of and objective of the Scheme i.e. to support the continuity of tourism businesses

• The submission of an application should not be construed as granting any rights or expectations of funding to the applicant.

• In accepting any offer of monies under the Scheme, the following warranties and undertakings are made by the applicant to Fáilte Ireland:

Fáilte Ireland is the grant aiding Authority for the Scheme. The legal basis of the Scheme is the National Tourism Development Authority Act, 2003. Grants are provided in accordance with the criteria set out above, subject to EU State Aid law.

Aid being provided towards this Scheme is subject to the provisions of the European Commission’s State Aid Temporary Framework as adopted on 19 March 2020 C (2020)) 1863 and incorporating its four amendments – C (2020) 2215 of 3 April 2020, C (2020) 3156 of 8 May 2020, C (2020) 4509 of 29 June 2020,C (2020) 7127 of 13 October 2020 and C(2021) 564 of 28 January 2021– for measures to support the economy in the current COVID-19 outbreak.

The Scheme will be operated under the EU’s Covid-19 Temporary Aid Framework (the ‘Temporary Framework’)*. To fall within the Temporary Framework its provisions must be complied with in all cases and in all respects in so far as they apply to State Aid for a particular applicant. While Fáilte Ireland has a primary responsibility to comply with those requirements and other State Aid rules, compliance also depends on the co-operation of applicants, including their adherence to these Guidelines, their candour in making applications to us and, ultimately, their compliance with the terms and conditions attaching to the grant, if successful.