The Revenue Service will be asked to verify that your business has been trading continuously since 1 September 2019. If you have not advised the Revenue Service that you have set up a business, you will be unable to claim.
If a company was incorporated prior to this date but it had not started trading then it will not be eligible. Similarly if you are self-employed and started trading after 1 September, even if this was taking over a business from someone else, then you can’t claim.
You must have been trading since 1 September 2019.