Revenue operated two major support schemes during the pandemic to assist businesses impacted by public health restrictions.

Under the Employment Wage Subsidy Scheme (EWSS), €211.2 million in wrongly claimed funds was flagged for repayment.

A sector-specific breakdown shows €47.4 million of that total came from companies in the accommodation and food service industries.

Additionally, nearly €50.2 million was linked to businesses in wholesale, retail, and motor vehicle repair.

Other sectors with significant repayments included construction (€26.4 million), manufacturing (€22.8 million), and administrative and support services (€11.6 million).

More than half of the repayments occurred in 2022, with €109 million returned to the Revenue Commissioners. The totals for 2023 and 2024 were €79.6 million and €22.6 million, respectively, with the scheme’s review now complete.

The second scheme, the Temporary Wage Subsidy Scheme (TWSS), also managed by Revenue, led to repayments of €8.4 million during the earlier phase of the pandemic.

Of that, €3.15 million related to wholesale, retail, and motor vehicle repair, while €1.48 million was recouped from businesses involved in residential care and social work. The accommodation and food services sector repaid €960,000, and €1.2 million was reclaimed from the transportation and storage sector.

A Revenue Commissioners spokesman said access to these schemes ended in mid-2022, with clear qualification criteria for the EWSS, including tax clearance and proof of a 30% decline in turnover or customer orders due to public health restrictions.

Businesses were also required to show that disruptions were “primarily attributable” to the pandemic restrictions.

The spokesman added that €9.5 billion had been distributed across both wage subsidy schemes.

He explained that the schemes were implemented in good faith and were monitored through “risk-based real-time compliance checks” and follow-up audits.

“Revenue also conducted a final assurance program, inviting employers to perform a self-review using an online assessment tool,” he said. Additional checks on eligibility were conducted, and Revenue sought to recover any improperly claimed funds.

“Revenue’s view is that the vast majority of businesses operated the subsidy schemes in good faith and in line with the legal framework,” the spokesman concluded.