173. Deputy Mairéad Farrell asked the Minister for Finance the reason that business accounts can be used for the purposes of calculating average turnover when an intergenerational transfer of a family business has taken place under the terms of the Covid restrictions support scheme 2019; the reason 2019 business accounts cannot be used when a non-family transfer of a business has taken place; and if he will make a statement on the matter. [44545/21]

Summary

173. Deputy Mairéad Farrell asked the Minister for Finance the reason that business accounts can be used for the purposes of calculating average turnover when an intergenerational transfer of a family business has taken place under the terms of the Covid restrictions support scheme 2019; the reason 2019 business accounts cannot be used when a non-family transfer of a business has taken place; and if he will make a statement on the matter. [44545/21]

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• Covid-19 Pandemic

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