COVID-19 Support for Businesses

Below are snap shots from the Government's policy of some key points. To review the complete policy please click here.

General Eligibility

The Restart Grant scheme is for property on the Valuation Office Agency's ratings list which is occupied by business. Any changes to the rating list (rateable value or to the hereditament) after 1 April 2021 will not be taken in to account for the purposes of eligibility. Local Authorities are not required to adjust, pay or recover grants where the rating list is subsequently amended retrospectively to 1 April 2021.

Businesses must have been trading on 1 April 2021 to be eligible to receive funding under this scheme. For the purposes of this grant scheme, a business is considered to be trading if it is engaged in business activity. This should be interpreted as carrying on a trade or profession, or buying and selling goods or services in order to generate turnover. Fully constituted businesses in liquidation, dissolved, struck off or subject to a striking-off notice are not eligible under these conditions.

To help further, some trading indicators are included below that can help assess what can be defined as trading for the purposes of the grant schemes. Indicators that a business is trading are:

• The business has staff on furlough

• The business continues to trade online, via click and collect services etc.

• The business is not in liquidation, dissolved, struck off or subject to a striking of notice or under notice

• The business is engaged in business activity; managing accounts, preparing for reopening, planning and implementing COVID-safe measures

This list of indicators is not exhaustive and Local Authorities must use their discretion to determine if a business is trading.
 

Non-essential retail

For the purposes of this scheme, a non-essential retail business can be defined as a business that is used mainly or wholly for the purposes of retail sale or hire of goods or services by the public, where the primary purpose of products or services provided are not necessary to the health and well-being of the public.

The local authority will use the following criteria to assess eligibility:

• Businesses offering in-person non-essential retail to the general public.
• Businesses that were likely to have been required to cease their retail operation in the January 2021 lockdown.
• Businesses that sell directly to consumers.

Who is included

Betting offices, Departmental stores, Markets (other than livestock), Sales kiosks, Showrooms, e.g. kitchen, bathroom, tile, glazing, Tobacco and vape stores, Antiques stores, Sales offices, Travel agents, Electronic goods and mobile phone, shops, Clothes shops, Book shops. Auction rooms, Car auction, Car showrooms, Car supermarkets, Car washes (standalone), Car/caravan Sales/display/hiring Sites, Charity shops, Carpet stores, Furniture shops, Sofa shops, Homeware shops, Florists, Plant nurseries, Jewellers, Stationery shops, Gift shops, Make-up shops, Animal groomers, Sweet shops, Photography studios

Who is excluded

Food retailers, including food markets, supermarkets, convenience stores, corners shops, off licences, breweries, pharmacies, chemists, newsagents, animal rescue centres and boarding facilities, building merchants, petrol stations, vehicle repair and MOT services, bicycle shops, taxi and vehicle hire businesses, education providers including tutoring services, banks, building societies and other financial providers, post offices, funeral directors, laundrettes and dry cleaners, medical practices, veterinary surgeries and pet shops, agricultural supply shops, garden centres, storage and distribution facilities, wholesalers, employment agencies and businesses, office buildings, automatic car washes and mobility support shops.

 

Hospitality

For the purposes of this scheme, a hospitality business can be defined as a business whose main function is to provide a venue for the consumption and sale of food and drink.

The local authority will use the following criteria to assess eligibility:

• Businesses offering in-person food and drink services to the general public.
• Businesses that provide food and/or drink to be consumed on the premises, including outdoors.

Who is included

Food courts, Public houses/pub restaurants, Restaurants, Roadside restaurants,  Wine bars, Cafes.

Who is excluded

Businesses whose main service is a takeaway or food kiosk.

 

Leisure

For the purposes of this scheme, a leisure business can be defined as a business that provides opportunities, experiences and facilities, in particular for culture, recreation, entertainment, celebratory events and days and nights out.

The local authority will use the following criteria to assess eligibility:

• Businesses that may provide in-person intangible experiences in addition to goods.

Who is included

Bingo halls, Bowling alleys, Casinos and gambling clubs, Cinemas, Museums and art galleries, Roller skating rings, Theatres, Conference centres, Exhibition centres including for use as banquet halls and other events, Wedding venues, Events venues, Heritage railways, Public halls, Night clubs & discotheques, Hostess bars, Sexual entertainment venues, Shisha bars, Tourist attractions, Amusement arcades including adult gaming centres, Soft play centres or areas, Indoor riding centres, Clubs & institutions, Village halls & scout huts, cadet huts etc.

Who is excluded

All retail businesses, coach tour operators, tour operators and telescopes.

 

Accommodation

For the purposes of this scheme, an accommodation business can be defined as a business whose main lodging provision is used for holiday, travel and other purposes.

The local authority will use the following criteria to assess eligibility:

• Businesses that provide accommodation for ‘away from home’ stays for work or leisure purposes.
• Businesses that provide accommodation for short-term leisure and holiday purposes.

Who is included

Caravan parks, Country house hotels, Guest & boarding houses, Hostels, Hotels, Lodges, Holiday apartments, cottages or bungalows, Campsites, Boarding houses, Canal boats or other, vessels, B&Bs, Catered holiday homes, Holiday homes

Who is excluded

Private dwellings, education accommodation, residential homes, care homes, residential family centres, beach huts.

 

Gym & sports

For the purposes of this scheme, a gym & sport business can be defined as a commercial or non-profit establishment where physical exercise or training is conducted on an individual basis or group basis, using exercise equipment or open floor space with or without instruction, or where individual and group sporting, athletic and physical activities are participated in competitively or recreationally.

The local authority will use the following criteria to assess eligibility:

• Businesses that offer in-person exercise and sport activities to the general public.
• Businesses that open to members of the public paying an entry or membership fee.
• Businesses that offer exercise classes or activities, which may mandate space and no masks etc.

Who is included

Dance schools and centres, Dance studios, Gymnasia/fitness suites, Cricket centres, Ski centres, Sports and leisure centres, Outdoor sports centres, Outdoor adventure centres, Squash courts, Tennis centres, Sports courts, Swimming pools, Shooting and archery, venues, Driving ranges, Water sport centres, Golf courses.

Who is excluded

Home gyms, home exercise studios, home sports courts and home sports grounds.

 

Personal care

For the purposes of this scheme, a personal care business can be defined as a business which  provides a service, treatment or activity for the purposes of personal beauty, hair, grooming, body care and aesthetics, and wellbeing.

The local authority will use the following criteria to assess eligibility:

• Businesses that deliver in-person holistic, beauty and hair treatments.
• Businesses that provide services such as tattoos and piercings.

Who is included

Spas, sauna and steam rooms, Hairdressing salons, Tanning salons, Nail salons, Massage centres, massage treatments, Tattoo and piercing studios, Holistic therapy (reflexology, massage, acupuncture), Barbers, groomers, Beauty salons, Beauticians, aesthetics, Other non-surgical treatments.

Who is excluded

Businesses that only provide personal care goods, rather than services; businesses used solely as training centres for staff, apprentices and others; businesses providing dental services, opticians, audiology services, chiropody, chiropractors, osteopaths and other medical or health services, including services which incorporate personal care services, treatments required by those with disabilities and services relating to mental health.

 

Further exclusions to all grant eligibility

• Businesses that are not within the ratings system will not be eligible to receive funding under this scheme.
• Businesses that have already received grant payments that equal the maximum permitted subsidy allowances will not be eligible to receive funding.
• Businesses that are in administration, insolvent or where a striking-off notice has been made, are not eligible for funding under this scheme.

Rateable value of premises	Grant for Non Essential Retail Premises	Grant for Hospitality, Accommodation, Leisure, Personal Care and Gym premises
Less than £15,001	£2,667	£8,000
£15,001 to £50,999	£4,000	£12,000
£51,000 or over	£6,000	£18,000

 

The grant payment is subject to Tax

• Grant income received by a business is taxable. The Restart Grant will need to be included as income in the tax return of the business.
• Only businesses that make an overall profit once grant income is included will be subject to tax.
• Payments made to businesses before 5 April 2021 will fall into the 2020/21 tax year. Payments after 6 April 2021 will fall into the 2021/22 tax year.

 

How to apply

This scheme has now closed for applications.

Local Restrictions Support Grant (Closed) (Addendum 6 week, revised 22 Feb)

Who will receive these grants?

Businesses that are liable for business rates and were open, as usual, immediately prior to the date restrictions came into force, were providing in-person services to customers from their business premises, and were then required to close as a result of regulations made under the Public Health (Control of Disease) Act 1984 may be eligible for this funding.

Businesses that are not eligible for the grant

• Businesses that are able to continue to trade because they do not depend on providing direct in-person services from premises and can operate their services effectively remotely (e.g accountants, solicitors).
• Businesses in areas outside the scope of the localised restrictions, as defined by Government, are also excluded.
• Businesses that have chosen to close but not been required to will not be eligible for this grant.
• Businesses which have already received grant payments that equal the maximum levels of State Aid permitted under the de minimis and Covid-19 Temporary State Aid Framework.

 

This scheme has now closed for applications.