This is a new tax credit for everyone (not just businesses!) where you can claim back from Revenue, a portion of money spent between 1st October 2020 and 30th April 2021, on accommodation and eating out.  

At a high level, a tax credit is used to reduce the amount of tax you pay so it is money going back into your pocket (once you pay some tax in the first place!). The maximum tax credit is €125 per person or €250 for anyone under joint assessment. To get €125 of a tax credit, you would be spending €625 on accommodation and eating out in this 6 month period.

The supplier of accommodation or food must sign up for the scheme. If your preferred supplier hasn’t signed up, ask them to sign up as it is important for suppliers to know that the demand is there.  Link to the suppliers registered is here.  Accommodation refers to any establishment registered with Failte Ireland.  Unfortunately takeaway food or any alcohol does not qualify for this scheme.

You must submit a copy of your receipts when making a claim.  The easiest way to do this is through the Revenue Receipts Tracker App but also can be done through your Revenue MyAccount for when doing your Form 11.  More detail on the app is here.