Music Entertainment Business Assistance Scheme 2022 (MEBAS 2022): Your questions answered

Please read the following carefully before making your application.

The Music Entertainment Business Assistance Scheme 2022 will open for applications for 3 weeks from 27 January to 1pm on 24 February 2022. A business may make one application only under this scheme. If you have already received a grant under MEBAS in 2021 you are welcome to apply under MEBAS 2022 also.

The 2021 MEBAS are all closed. It is not possible to apply for these schemes.

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.

The minimum grant under MEBAS 2022 is €1,500 and the maximum is €12,500. Under this scheme, the grant will be paid for six months, January to June 2022.

MEBAS 2022 will provide grant payments up to the value of 15% of the average monthly VAT-exclusive turnover (that is, annual turnover divided by 12 to get monthly turnover) of the business in one of the following years: 2018, 2019 or 2020 (the reference year).

MEBAS 2022 grants will be paid on a monthly rate (Monthly Grant Payment Rate MGPR), that is, at 15% of the value of the average monthly turnover of the business for the reference year.

Grant Calculation:

(Reference Year Turnover/12) x 15% = Monthly Grant Payment Rate (MGPR)

MEBAS 2022 grant payment = MGPR x 6 (for 6 months of the year, January to June 2022)

Illustrative Examples:

2019 turnover = €50,000

Monthly average = €50,000/12= €4,167

Monthly Grant Payment Rate = €4,167 x 15% = €625 (MGPR)

MGPR x 6 = €3,750

MEBAS 2022 Grant = €3,750

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2019 turnover = €15,000

Monthly average = €15,000/12= €1,250

Monthly Grant Payment Rate = €1,250 x 15% = €187.50 (MGPR)

MGPR x 6 = €1,125

MEBAS 2022 = €1,500, that is, minimum grant rate

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2019 turnover = €175,000

Monthly average = €175,000/12= €14,583

Monthly Grant Payment Rate = €14,583 x 15% = €2,187.50 (MGPR)

MGPR x 6 = €13,125

MEBAS 2022 = €12,500, that is, maximum grant rate

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Applicants will be assessed on their 2018, 2019 or 2020 (reference year) VAT-exclusive turnover figure for eligibility. An applicant must have a minimum eligible turnover in one of those years of €15,000 to qualify for MEBAS 2022.

Businesses will also need to demonstrate that their turnover in 2021 was no more than 40% of their turnover in their chosen reference year (excluding COVID-19 supports, for example: PUP, MEBAS, SBACS, CRSS, LPSS, ESCSS, EWSS).

15% over 6 months calculates as less than €1,500 (the minimum grant for this scheme).

Eligible applicants in this bracket will be eligible for the minimum grant of €1,500.

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. It is expected, due to volume of applications that payment may take a number of weeks to issue.

Applications will be considered by order of receipt by the department regardless of whether an applicant was approved for the original round of MEBAS or not.

The grant will be paid to the business’ bank account by EFT, using the details submitted on the application form. Applicants are advised not to change or close the account they submit on their application form until payment has been made.

The payment is made as a contribution to costs for businesses that have been significantly negatively affected by COVID-19.

Please read the MEBAS 2022 Guidelines before starting your application. The application form for this scheme will be made available on the department’s website at 1pm on 27 January 2022. Click on the “Start New Application” button and complete the form.

Documentation you will need to supply

If you were previously granted a MEBAS grant, then we have your reference year (2018, 2019 or 2020) proof of turnover on file. However, ALL applicants will need to supply 2021 or 2020 Audited Accounts / Accounts prepared by accountant / Sole trader Tax Return / Form 11 with Revenue Acknowledgement banner to evidence that their turnover in 2021 was no more than 40% of their turnover in their chosen reference year (excluding COVID-19 supports, for example: PUP, MEBAS, SBACS, CRSS, LPSS, ESCSS, EWSS).

If you have not previously received a MEBAS grant, you will need to upload Audited Accounts / Accounts prepared by accountant / Sole trader Tax Return / Form 11 with Revenue Acknowledgement banner for 2018, 2019 or 2020 (reference year) AND the same for 2021 or 2020 to evidence that their turnover in 2020 or 2021 was no more than 40% of their turnover in their chosen reference year (excluding COVID-19 supports, for example: PUP, MEBAS, SBACS, CRSS, LPSS, ESCSS, EWSS).

Supplying your 2020 accounts in that case (as you state these are acceptable for both documents above)

Applicants will need to evidence that their turnover in 2020 or 2021 was no more than 40% of their turnover in their reference year. Therefore, sets of accounts for a reference year and a COVID-19 affected year (2020 or 2021) will need to be supplied.

You may submit an application for MEBAS while the application window is open. However, we will need your 2020 or 2021 accounts in order to assess your application. In these instances you will be asked to supply your 2020 or 2021 accounts as soon as they become available via email. The MEBAS team will then be in a position to begin assessing your application.

In order to be considered for a MEBAS 2022 grant, an otherwise complete application must be submitted through the online portal before the closing date of 1pm on Thursday 24 February 2022.

Yes, applicants who submitted accounts for a MEBAS grant previously may now choose to submit accounts from an alternative year (2018, 2019 or 2020 reference year) if they wish.

They should do so by:

1. Selecting ‘No’ under the question “Have you received or been approved for a MEBAS payment (Music and Entertainment Business Assistance Scheme 2021)” and continuing with the application as if a new applicant.

2. However, at the question “If you have received funding from the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media in the past 12 months, please indicate under which scheme you have received a grant”, please select MEBAS. This will mean you shouldn’t have to submit bank details again.

3. You MUST also declare the previous grant(s) under De Minimis Aid.

4. You will need to upload both sets of accounts – new reference year and 2020 or 2021 accounts.

These applicants should be aware that, in making this choice, their MEBAS 2022 application will be assessed using the new information only.

You can apply.

Previous recipients of MEBAS are welcome to apply for MEBAS 2022 while the application window is open. New applicants who meet the eligibility criteria are also welcome to apply for MEBAS 2022 while the application window is open.

You can apply for and be a recipient of both the LPSS and MEBAS.

Businesses whether sole traders, partnerships or incorporated entities operating exclusively within the live entertainment sector may apply. Businesses of musicians and singers of all genres are eligible to apply, as are sound engineers, lighting engineers, audio engineers, stage managers, stage technicians, sound and lighting equipment suppliers, live-streaming equipment suppliers and full-time Disc Jockeys.

The features of the scheme are as follows:

• businesses must intend to resume trading in full once government restrictions are eased
• the business must be located in the State and the address of the business for tax purposes must be located wholly within a geographical region for which COVID-19 restrictions are in operation
• the turnover for the business from 1 January 2021 to 31 December 2021 or the turnover for the business from 1 January 2020 to 31 December 2020 should be no more than 40% (excluding COVID-19 supports, for example: PUP, MEBAS, SBACS, CRSS, LPSS, ESCSS, EWSS) of the turnover for the business in the year for which accounts have been submitted – the reference year (either 2018, 2019 or 2020). All applicants will be required to provide 2020 or 2021 Audited Accounts / Accounts prepared by accountant / Sole-Trader Tax Return / Form 11 with Revenue Acknowledgement banner to demonstrate this
• profits of the trade or trading activities of the business must be chargeable to tax under Case I or Case II of Schedule D
• the scheme operates on a self-assessment basis. Businesses are required to retain evidence and documentation that supports the basis for making a claim under this scheme as this may be requested by the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media under future eligibility checks
• payments under the scheme are taxable payments and a tax liability may arise when the business makes its annual tax returns
• businesses must be tax compliant
• names, county in which the beneficiary is located and business details of successful grantees will be published on the department’s website

Please note:

A business may make only one application for funding under this scheme. If you have already received a grant under MEBAS in 2021 you are welcome to apply under MEBAS 2022.

The scheme operates on a self-assessment basis. Businesses are required to retain 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.

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; grant amount.

The closing date for receipt of applications is 1pm on 24 February 2022 – applications cannot be accepted after this time. The Scheme may close earlier if funding is exhausted.

Due to the high volume of applications anticipated, it may not be possible to allocate funding to all eligible applicants. Applications will be considered strictly by order of date and time of receipt by the department.

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 MEBAS team in order to make an appeal. An appeal must be made within 5 working days of the date on the decision email. Further information in relation to the MEBAS 2022 appeals process can be found here: MEBAS 2022: Appeals process.

All queries can be emailed to MEBAS@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.