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

Applications for the CECGS are now closed

Please read the following document carefully before starting your application.

The Commercial Entertainment Capital Grant Scheme will open for applications from 1pm on 14 October 2021 and will close at 1pm on Friday 12 November, or when the fund is exhausted, whenever is earlier.

A business may make one application only under this scheme.

• this scheme will be open to commercial businesses that operate in the arts and culture sectors including music, entertainment, live performance, drama, commercial classes in the arts
• these businesses must have had a VAT–exclusive turnover in the arts and culture sector of €50,000 or more in 2019
• 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. Therefore businesses must be operating from a premises
• business types eligible for funding under this scheme include businesses operating in the arts sector as defined by the Arts Act 2003, that is:

• 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 premises that is open to members of the public
• businesses with VAT-exclusive turnover of less than €50,000 (only turnover in relation to activity within the arts 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, for example: arts and craft shops
• registered charities, Not for Profit Organisations (NFP)

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 single once-off 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 activities/works are eligible for funding:

• installation of outdoor performance and audience facilities
• weather protection for outdoor facilities
• installation or modification of ventilation systems
• modification works to improve ventilation
• modification to premises to improve the safety of staff and customers
• installation of facilities/structures that assist in crowd management or stewarding
• security and health and safety equipment in accordance with the Work Safely Protocol
• 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 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 Guidelines before starting your application. The application form for this scheme will be made available on the department’s website at 1pm on 14 October 2021.

Click on the “Start New Application” button and complete the form. In submitting the application, the applicant will be confirming that 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 Friday, 12 November. 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:

• VAT-Exclusive Turnover for 2019. While your business may have turnover relating to other sectors, only turnover in relation to activity within the arts sector is considered relevant turnover for this scheme
• 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
• confirmation that the company operates in the Arts and Culture sector
• confirmation that the company operates from a premises which is ordinarily frequented by audiences, classes or the public in general
• confirmation that the applicant has not been in an undertaking in difficulty (has not entered insolvency proceedings) on or before 31 December 2019.

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 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.