Open Call | Commercial Entertainment Capital Grant Scheme 2022 for Arts Organisations from Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media
The COVID-19 pandemic continues to have an unprecedented impact on those in the arts and culture sector. The Commercial Entertainment Capital Grant Scheme 2021 (CECGS 2021) closed for applications in November 2021. The Commercial Entertainment Capital Grant Scheme 2022 (CECGS 2022) is a further targeted support for commercial businesses operating from a premises in the arts, music and entertainment sector and, which have been significantly negatively impacted by restrictions introduced by the government under public health regulations to combat the effects of the COVID-19 pandemic.
The Commercial Entertainment Capital Grant Scheme 2022 (CECGS 2022) has a funding allocation of €5 million to support the commercial arts sector. Grants will be paid to successful applicants as a contribution to the capital costs associated with re-opening after closures due to the COVID-19 pandemic.
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 of 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 lists give examples of expenditure that is eligible and not eligible for funding. The lists should not be seen as exhaustive.
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 and Safety Authority )
• Modification to premises to improve the safety of staff and customers
• Installation of outdoor performance and audience facilities
• 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 Transitional Protocol: Good Practice Guidance for Continuing to Prevent the Spread of COVID-19
• 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 .
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:
• Nightclubs,
• Cinemas,
• Theatres,
• Rehearsal spaces
• Live Performance Venues,
• Dance Schools,
• Performing Arts Schools,
• Art Schools,
Commercial businesses whether sole traders, partnerships or incorporated entities that operate from a 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 will 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”.
The features of the scheme are as follows:
• The commercial business must operate in the arts and culture sector. This must be verified using an Auditor’s Certificate/Letter signed by an Accountant.
• The company must have VAT-exclusive turnover of €35,000 and above for 2019. While your business may have turnover relating to other sectors, only turnover in relation to activity within the arts and culture sector will be considered relevant turnover for this scheme. The Accountant must confirm the relevant VAT-exclusive turnover for 2019. This must be verified using an Auditor’s Certificate/Letter signed by an Accountant.
• The declared turnover relates only to activity within the arts and culture sector. This must be verified using an Auditor’s Certificate/Letter signed by an Accountant.
• The business must be able to demonstrate that their average monthly turnover was no more than 25% of their average monthly turnover for 2019 for any consecutive six months during the period 12 March 2020 – 30 September 2021. This must be verified using an Auditor’s Certificate/Letter signed by an Accountant.
• The company must operate from a stated premises that is not a domestic dwelling and which is frequented by audiences, classes or the public in general. This must be verified using an Auditor’s Certificate/Letter signed by an Accountant.
• The applicant has not been in an undertaking in difficulty (has not entered insolvency proceedings) on or before 31 December 2019. This must be verified using an Auditor’s Certificate/Letter signed by an Accountant.
• The applicant is not in receipt of other public funding for the capital costs to which the application pertains under this scheme. This must be verified using an Auditor’s Certificate/Letter signed by an Accountant.
• 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 must be verified using an Auditor’s Certificate/Letter signed by an Accountant.
• Turnover eligible for this scheme can only be generated by activities in the State.
• Businesses must intend to resume trading in full once government restrictions are eased and will be required to declare this when applying.
• 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/were in operation.
• Profits of the trade or trading activities of the business must be chargeable to tax under Case I or II of Schedule D.
• Businesses must have a current eTax Clearance Certificate from the Revenue Commissioners.
• 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 and for auditing purposes.
• 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 for 2019, up to a maximum award of €25,000.
• Payments under the scheme are taxable and a tax liability may arise when the business makes its annual tax returns.
• Details of successful grantees may be published on the department’s website (details may include names, county in which the beneficiary is located and grant amount).
• The department reserves the right to audit a randomly selected sample of eligible applicants’ accounts after the scheme has closed.
Please note:
A business can make a maximum of one application under this scheme. 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.
For more information and to apply click here.
Deadline: 1pm on Tuesday 31 May 2022