Commercial Entertainment Capital Grant Scheme 2022 (CECGS 2022): Your questions answered

Please read the following document carefully before starting your application.

The Commercial Entertainment Capital Grant Scheme 2022 will open for applications from 1pm on Tuesday 1 March 2022 and will close at 1pm on Tuesday 31 May 2022, or until such time that the fund is exhausted.

A business may make one application only under this scheme.

Recipients of CECGS 2021 grants may also apply under this scheme for different capital costs

If you have already received a grant under CECGS 2021, you are welcome to apply under this scheme also for different capital costs. Capital costs that were included in a claim for a grant under CECGS 2021 or any other public funding cannot be used in support of a claim for a grant under this scheme.

Example:

If your business already received a grant under CECGS 2021 for capital costs relating to ventilation systems for example, and you have incurred/ will incur additional capital costs relating to ventilation systems or other eligible capital costs (from the list below), you may apply for funding under this scheme for these additional capital costs provided you meet all the eligibility requirements.

• this scheme will be open to commercial businesses that operate in the arts and culture sectors including music of all genres, dance, entertainment, live performance, drama, commercial classes in the arts. This includes but is not limited to:

o Live Performance Venues,

o Dance Schools,

o Performing Arts Schools,

o Art Schools,

o Nightclubs,

o Cinemas,

o Theatres,

o Rehearsal spaces

• these businesses must have had a VAT–exclusive turnover in the arts and culture sector of €35,000 or more in 2019.

• commercial businesses whether sole traders, partnerships or incorporated entities that operate from a stated premises that is not a domestic dwelling and which is frequented by audiences, classes or the public in general may apply.

• business types eligible for funding under this scheme include businesses operating in the arts sector as defined by the Arts Act 2003, that is:

""arts" means any creative or interpretative expression (whether traditional or contemporary) in whatever form, and includes, in particular, visual arts, theatre, literature, music, dance, opera, film, circus and architecture, and includes any medium when used for those purposes".

• businesses must be tax compliant

The scheme operates on a self-assessment basis. Businesses are required to retain all evidence and documentation which supports the basis for making a claim under the scheme as this may be requested by the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media (D/TCAGSM) under future eligibility checks.

The department will arrange to carry out spot-checks to ensure compliance with the qualifying criteria and for auditing purposes.

The following businesses will not be eligible:

• Businesses that do not operate from a premises that is open to members of the public.

• Businesses with VAT-exclusive turnover of less than €35,000 in 2019 (only turnover in relation to activity within the arts and culture sector will be considered relevant turnover for this scheme).

• Businesses that do not intend to resume trading after COVID-19 restrictions have been lifted.

• retail businesses eg arts & craft shops, etc

• Registered charities, Not for Profit Organisations (NFP).

• Businesses in receipt of other public funding towards the capital costs for which the application is being made.

• Businesses in receipt of State Aid under the Temporary Framework of more than €2.3m.

This scheme will operate with a limited fund of €5 million – eligibility does not guarantee the offer of a grant. Applications will be considered strictly by order of date and time of receipt by the Department.

An email will issue, advising you of the outcome of your application. This email will detail the expected time it will take for payment to issue.

Support will be offered by way of a payment to the value of 5% of the VAT-exclusive turnover of the arts and culture activity of the business in 2019, up to a maximum award of €25,000.

The grant will be paid to the business’ bank account by Electronic Funds Transfer (EFT), using the details submitted on the application form.

Funding will be offered for capital projects and works that respond to the challenges associated with COVID-19 and that support the recovery of the creative, cultural, entertainment and events sector.

Funding up to €25,000 will be offered to facilitate capital works that assist organisations in reopening and continuing to operate safely for staff, classes and audiences.

The following are eligible for funding:-

• Installation or modification of ventilation systems and modification works to improve ventilation (see information on ventilation by the Health & Safety Authority ). Please see document below for further information on ventilation.

• Modification to premises to improve the safety of staff and customers, including any incidental works – this could include, for example, soundproofing.

• Installation of outdoor performance and audience facilities, including any incidental capital works

• Weather protection for outdoor facilities

• Installation of facilities/structures that assist in crowd management or stewarding

• Security and Health and Safety equipment in accordance with the Item was unpublished or removed

• Staging / Streaming equipment

Please note eligible capital expenditure above can be claimed from 12 March 2020 and will cover eligible capital projects that must be completed by 30 June 2022.

The following are not eligible for funding:-

• purchase of lands or buildings

• insurance

• legal fees

• personal IT equipment, PCs, Macs and associated software packages

• musical instruments

• vehicles

• consumables

• annual maintenance contracts

• rent

• other ongoing or routine costs

As set out in the Commercial Entertainment Capital Grant Scheme 2022 (CECGS 2022): Guidelines, the scheme operates on a self-assessment basis. Businesses are required to retain all evidence and documentation which supports the basis for making a claim under the scheme as this may be requested by the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media (D/TCAGSM) under future eligibility checks.

The department will arrange to carry out spot-checks to ensure compliance with the qualifying criteria and for auditing purposes.

Please read the Commercial Entertainment Capital Grant Scheme 2022 (CECGS 2022): Guidelines before starting your application. The application form for this scheme will be made available on the department’s website at 1pm on Tuesday 1 March 2022.

Click on the “Start New Application” button and complete the form. In submitting the application, the applicant will be confirming that the application being made meets the criteria set out in the Guidelines for the Scheme.

In order to allow us to check your tax clearance status you must provide a Tax Clearance Access Number (TCAN) along with your Tax ID (requested in an earlier field). Your TCAN is provided upon successful application for Tax Clearance from Revenue. The Department must be able to verify the tax clearance status of all successful applicants in order to make payment to them. Your TCAN is not the same number as your Tax ID.

Details of individual awards may be published on the department’s website including, the name of the grantee, county in which the beneficiary is located and the grant amount.

The closing date for receipt of applications is 1pm on Tuesday 31 May 2022. The Scheme may close earlier if funding is exhausted.

This scheme will operate with a limited fund of €5 million. Applications will be considered strictly by order of date and time of receipt by the department.

Businesses must upload the following:-

Auditor’s Certificate/Letter signed by an Accountant

This must clearly confirm the following:

(a) Confirmation that the applicant is a commercial business that operates in the Arts and Culture sector.

(b) Confirmation of the relevant VAT-Exclusive Turnover for 2019. While your business may have turnover relating to other sectors, only turnover in relation to activity within the arts and culture sector should be considered relevant turnover for this scheme.

(c) Confirmation that the declared turnover relates only to activity within the arts and culture sector.

(d) Confirmation that your average monthly turnover was no more than 25% of the average monthly turnover for 2019 for any consecutive six months during the period 12 March 2020 – 30 September 2021.

(e) Confirmation that the company operates from a stated premises that is not a domestic dwelling and which is frequented by audiences, classes or the public in general.

(f) Confirmation that the applicant has not been in an undertaking in difficulty (has not entered insolvency proceedings) on or before 31 December 2019.

(g) Confirmation that the applicant is not in receipt of other public funding for the capital costs to which the application pertains under this scheme.

(h) Confirmation that the applicant has not been in receipt of State Aid under the Temporary Framework of more than €2.3m including the value of the grant being applied for.

This document must be uploaded as part of your application. Your application cannot be considered unless this document has been completed in full and uploaded. Accounts will not be accepted.

A typed signature should be provided where indicated on the last page of the application form.

An appeal may be made by a business if the applicant considers that the process for reviewing their application was not adhered to. The business must be in receipt of a decision email from the Commercial Entertainment Capital Grant Scheme Team in order to make an appeal. An appeal must be made within 5 working days of the date on the decision email.

See further information in relation to the Commercial Entertainment Capital Grant Scheme 2022 (CECGS 2022) - Appeals Process

All queries can be emailed to CECGS@tcagsm.gov.ie

If you have an application number, please remember to include this in all correspondence.

Please also note that this document may be updated from time to time.