The Tax Appeals Commission ruled that the unnamed firm could not prove it had carried out monthly compliance checks as required by the Employment Wage Subsidy Scheme to demonstrate that it had suffered a downturn in turnover of 30 per cent or more to be eligible for the scheme.

The Employment Wages Subsidy Scheme was introduced by the Emergency Measures in the Public Interest (Covid-19) Act 2020

Employers had to have tax clearance and show that their business had suffered a thirty percent reduction in turnover or customer orders.