Refund rights or a move of dates and who to talk too.

I need help and some reliable information about getting money back or my entitlements to a switch of dates. We booked a week in Canaries through lastminute. Com. But because of restrictions in late August we couldn't go. If we did we would have to isolate over there and then a further two weeks when we came back to Ireland. We contacted LM but never got a real reply only an automated service and when we asked for a refund we were emailed with an 800 euro settlement from 1886 euro. We then requested a change of date before the departure dates again we were told it will be dealt with. Never heard back. Till almost three weeks after the departure date. We were then contacted, and given a phone number that answered. The lady told us she would change the dates to January and would send me an email to confirm. We then received an email that stated there was no available dates, which wasn't true as we rang the hotel. Then the fun and games started with the agent and the hotel stating they need confirmation from each other that they would facilitate the dates. With us playing the middle man. It came to ahead with my wife demanding a refund or a switch of dates which they said they would try accommodate. We received another email to state we were not entitled to a refund and they would try speak to the hotel to switch dates to next year June. We have spoke to the hotel the whole time and they would accomodate a switch providing LM contacted them. We don't know what to do or who to turn too. We have asked them to explain in their terms and conditions how we are not entitled to a fefund. Any advice or similar experiences or solutions would be greatly received.