A major retailer must repay €8.87 million to the Revenue Commissioners after wrongly claiming that amount during the Covid-19 pandemic in wage subsidy payments for its staff. A witness for the retailer told the hearing that the Covid-19 pandemic was unprecedented, and presented a grim economic scenario, both for the economy at large and the retailer in particular. Revenue did not accept that certain business divisions operated by the retailer constituted separate business divisions for the purpose of claiming EWSS. Noone found as a fact that the retailer did not have separate business divisions but was a unified retail organisation. Noone said that he is satisfied that the retailer has not demonstrated that it had individual business divisions with clearly distinct management structures, as required by the guidelines.