Publication
Music Entertainment Business Assistance Scheme 2022 (MEBAS 2022): Guidelines
From Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media
Published on
Last updated on
From Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media
Published on
Last updated on
This scheme is now closed
Please read the following guidelines carefully before starting your application.
A fund of €4m is available for this scheme. 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.
Note on Accounting Periods
For established businesses with an accounting period or basis period ending on 31 December 2019, the relevant turnover amount will be based on the accounts made up to that date. For established businesses with an accounting period or basis period that does not end on 31 December 2019 (or a business with an accounting period or basis period that ends on that date but it is less than 12 months in length), the calculation of the relevant turnover amount of the business may generally be determined on a pro-rata basis, by apportioning the turnover of the business included in two more sets of accounts that cover the period 1 January 2019 to 31 December 2019.
To demonstrate a loss of turnover in 2020 or 2021 relative to your reference year. If your accounting period is not for 12 calendar months (i.e. January to December) your monthly average may be calculated on a pro rata basis subject to the provision of management/financial accounts for those months that fall into a different accounting period for your company.
The COVID-19 pandemic continues to impact on those in the live entertainment sector. As part of a suite of measures to support those in the sector, the “Music and Entertainment Business Assistance Scheme was launched as a targeted support for businesses operating solely in the live entertainment sector that did not qualify for other business supports such as CRSS and were significantly impacted by restrictions introduced by the government under public health regulations to combat the effects of the COVID-19 pandemic.
As part of the €50m in supports for 2022 for the Live Entertainment sector, €4m has been allocated to MEBAS 2022. The scheme will operate in a similar manner to CRSS by providing grants of up to 15% of the average monthly VAT-exclusive turnover of the business in 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.
MEBAS 2022 will be paid for six months, January 2022 to June 2022, similar to the supports being offered under broader Live Entertainment LPSS supports. Therefore, the grant awarded will equal the MGPR x 6.
Under this scheme, the grant will be paid for six months January 2022 to June 2022 to assist businesses that have seen significant reductions in their turnover due to the COVID-19 pandemic and help to underpin their recovery as the restrictions are eased in the coming months. Businesses will also need to demonstrate that their turnover in 2020 or 2021 was no more than 40% (excluding COVID-19 supports, for example: PUP, MEBAS, SBACS, CRSS, LPSS, ESCSS, EWSS) of their turnover in their chosen reference year.
A minimum grant of €1,500 will be paid and the maximum award is €12,500.
To be eligible for this scheme the business must be ineligible for and not in receipt of support under the Covid Restrictions Support Scheme (CRSS) operated by Revenue.
Under this scheme, payment will be made on a once-off grant basis, paid for six months January 2022 to June 2022 similar to the supports being offered under broader Live Entertainment LPSS supports and under a CRSS (Covid Revenue Support Scheme) based approach.
Businesses must intend to resume trading in full once government restrictions are eased.
The following businesses will NOT be eligible:
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:
Please note:
A business can make only one application for funding under this scheme.
If you have already received a grant under MEBAS, MEBASII or MEBAS Phase 2 you are welcome to apply under this scheme also. Eligible applicants who have not previously applied for a MEBAS grant are also welcome to apply. The previous MEBAS schemes are now closed to applications.
This scheme will be open for applications from 1pm on Thursday 27 January 2022 and close at 1pm on 24 February 2022.
A fund of €4m has been made available for this scheme. Due to the high volume of applications anticipated, it may not be possible to allocate funding to all eligible applicants. The department will consider applications strictly by order of date and time of receipt.
However, should the scheme be oversubscribed, the Minister may, subject to the availability of funding at the time, allocate additional funding to the scheme and any eligible applicants who were not funded may be offered funding if the scheme is extended without the requirement to reapply.
To be eligible for this scheme the business must have been ineligible for support under the Covid Restrictions Support Scheme (CRSS) operated by Revenue.
Under this scheme, the grant will be paid for six months, January 2022 to June 2022, to assist businesses that have seen significant reductions in their turnover due to the COVID-19 pandemic and help to underpin their recovery as the restrictions are eased in the coming months.
Applicants will be assessed on their 2018, 2019 or 2020 (the 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 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).
MEBAS 2022 will operate in a similar manner to CRSS by providing 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.
For established businesses with an accounting period or basis period ending on 31 December 2019, the relevant turnover amount will be based on the accounts made up to that date. For established businesses with an accounting period or basis period that does not end on 31 December 2019 (or a business with an accounting period or basis period that ends on that date but it is less than 12 months in length), the calculation of the relevant turnover amount of the business may generally be determined on a pro-rata basis, by apportioning the turnover of the business included in two more sets of accounts that cover the period 1 January 2019 to 31 December 2019.
To demonstrate a loss of turnover in 2020 or 2021 relative to your reference year. If your accounting period is not for 12 calendar months (i.e. January to December) your monthly average may be calculated on a pro rata basis subject to the provision of management/financial accounts for those months that fall into a different accounting period for your company.
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 – June 2022)
Illustrative Example:
2019 turnover = €50,000
Monthly average = €50,000/12= €4,167
MGPR = €4,167 x 15% = €625
MEBAS 2022 = MGPR x 6 = €3,750
Businesses will be obliged to acknowledge the department's assistance in Annual Financial Statements for the year the grant is paid.
The information provided in this document is intended to give applicants an understanding of the process by which applications for assistance are assessed and approved and does not purport to be a legal interpretation.
The aid being sought is provided under the European Commission Regulation on De Minimis Aid. Small amounts of State aid, up to 200,000 Euros in any three-year period to any one enterprise, are regarded as too small to significantly affect trade or competition in the common market. Such amounts are regarded as falling outside the category of State aid that is banned by the EC Treaty and can be awarded without notification to or clearance by the European Commission. A Member State is required to have a mechanism to track such aid (called 'De Minimis aid') and to ensure that the combined amount of De Minimis aid payments from all sources to one enterprise in any three-year period respects the 200,000 Euro ceiling.
Applicants will be asked to provide details of all other De Minimis aid which has been granted to their business within the past three years. A false declaration by a company resulting in the threshold of 200,000 Euro being exceeded could later give rise to the aid being recovered with interest.
All MEBAS funding is De Minimis Aid and applicants will also be asked to acknowledge that MEBAS 2022 is being offered under De Minimis Aid by declaring that they wish to apply for MEBAS under the De Minimis Regulation (EC) 1407/2013 of 18 December 2013.
Under the Freedom of Information Act 2014, details contained in applications and supporting documents may, on request, be released to third parties. If there is information contained in your application which is sensitive or confidential in nature, please identify it and provide an explanation as to why it should not be disclosed. If a request to release sensitive information under the legislation is received, you will be consulted before a decision is made whether or not to release the information. However, in the absence of the identification of particular information as sensitive, it could be disclosed without any consultation with you.
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 grant amount.
For data protection in relation to the department, please see information at the following link: Data Protection Policy.
The Department of Tourism, Culture, Arts, Gaeltacht, Sports and Media shall not be liable to the applicant or any other party for any loss, damage or costs of any nature resulting directly or indirectly from the application or its subject matter or the department’s rejection of the application for any reason.
The department, its servants or its agents shall not at any time in any circumstances be held responsible or liable for any matter connected with developing, planning, financing, building, operating, managing and/or administering individual projects or any matter connected with the part payment by the department of invoices submitted by grantees.
The department reserves the right to request further information from you in order to verify details in your application. In this regard, the department may undertake spot-checks.
This scheme is now closed
The applicant should ensure that their application form is completed in full and submitted. A confirmation email will issue detailing your application and your reference number.
Applicants may save a draft version of their applications before they submit their final application form – please note that drafts will not be considered. The onus is on the applicant to ensure their application has been submitted.
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 that their turnover in 2020 or 2021 was no more than 40% of their turnover in their chosen reference year (2018, 2019 or 2020). This 40% does not include COVID-19 supports, for example: MEBAS, SBACS, CRSS, LPSS, ESCSS, EWSS.
Those who were not previously granted MEBAS funding will also need to supply Audited Accounts / Accounts prepared by accountant / Sole trader Tax Return / Form 11 with Revenue Acknowledgement banner for their reference year (2018, 2019 or 2020). Previous recipients of MEBAS will only need to supply the document for 2020 or 2021.
Submission of false or misleading information to the department at any stage is treated very seriously. Any business that does not comply with the terms and conditions of the ‘Music and Entertainment Business Assistance Scheme’ may have their grant withdrawn or be required to repay all or part of a grant and/or be barred from making applications for a period of time.
An appeal may be made by an applicant if the applicant considers that the process for reviewing their application was not adhered to. The applicant 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 the MEBAS 2022 appeals process can be found at MEBAS 2022: Appeals process.
For all queries in relation to MEBAS 2022 please email MEBAS@tcagsm.gov.ie