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

Please complete the online application form below.

Restart Grant Application Form

Please note you will need the following information to apply for the grant:

• Business Rates reference number
• PDF copy of your most recent bank statement

Governement funding was not received until 6 April. Due to pre-payment checks which have been demanded by Government on these grants it may take up to 21 working days to process payments. If your circumstances are urgent then please contact the Business Rates team who will endeavour to process your payment as quickly as possible.

Local Restrictions Support Grant (Closed) Scheme

Who will receive these grants?

Businesses that are liable for business rates on 5 November 2020 and were open, as usual, immediately prior to this date, 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. A list of the businesses that are subject to restrictions can be found at Part 4 and the Schedule to these regulations.

 

Businesses 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 the Covid-19 Temporary State Aid Framework.

   

  Level of grant available -

Rateable value of premises	Grant payment for 4 week period
Less than £15,001	£1334
£15,001 to £50,999	£2000
£51,000 or over	£3000

 

Rating List Changes:

Any changes to the rating list (rateable value or to the hereditament) after the first full day of localised restrictions and business closures regulations came into force including changes which have been backdated to this date, should be ignored 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 the date that local restrictions began. In cases where it was factually clear to the Local Authority on the local restriction date that the rating list was inaccurate on that date, Local Authorities may withhold the grant and/or award the grant based on their view of who would have been entitled to the grant had the list been accurate. This is entirely at the discretion of the Local Authority and only intended to prevent manifest errors.

 

Can a business receive more than one grant?

Subject to State aid limits, businesses will be entitled to receive a grant for each eligible hereditament. So, some businesses may receive more than one grant where they have more than one eligible hereditament.

 

Tax

Grant income received by a business is taxable. The Local Restrictions Support Grant will need to be included as income in the tax return of the business.

Only businesses which make an overall profit once grant income is included will be subject to tax.

 

State Aid

The United Kingdom left the EU on 31 January 2020, nonetheless under the Withdrawal Agreement the State aid rules continue to apply during a transition period, subject to regulation by the EU Commission. The Local Authority must be satisfied that all State aid requirements have been fully met and complied with when making grant payments, including, where required, compliance with all relevant conditions of the EU State aid De-Minimis Regulation, the EU Commission Temporary Framework for State aid measures to support the economy in the current COVID-19 outbreak, the approved Covid-19 Temporary Framework for UK Authorities, and any relevant reporting requirements to the EU Commission.

Payments made can be provided under the existing De Minimis rules, to any one organisation over a three fiscal year period, provided doing so does not exceed the €200,000 threshold. Payments made where the De Minimis threshold has been reached should be paid under the Covid-19 Temporary Framework for UK Authorities (threshold €800,000).

The amended Temporary Framework enables EU Member States to give up to the nominal value of € 800,000 per company. This can be combined also with so-called de minimis aid (to bring the aid per company to up to €1 million) and with other specific types of aid. Any business that has reached the limits of payments permissible under the De Minimis and the UK Covid-19 Temporary State Aid Framework will not be able to receive further grant funding.

 

Application Process

This scheme has now closed for applications.

This grant is administered by the councils Economy team. For further information please visit their webpage here.

Local Restrictions Support Grant (Open) - 2 December to 25 December

The Local Restrictions Support Grant (Open) is aimed at hospitality, hotel, bed & breakfast and leisure businesses in Tiers 2 and 3. These are businesses that are not legally required to close but which are severely impacted by the localised restrictions on ‘socialising’ put in place to manage coronavirus and to save lives. For the purposes of this scheme, a business that has been ‘severely impacted’ is one that suffered a significant loss of income in December 2020, as a direct result of those restrictions.

 

Eligibility criteria

This grant scheme is aimed at hospitality, hotel, bed and breakfast and leisure businesses.

To be eligible for this grant, a business must:

• Be the ratepayer on a business property, or a liable party for Council Tax in the case of Bed and Breakfasts.
• Not be legally required to close but must be severely impacted by “LCAL High restrictions”. This relates to the restrictions imposed on districts in Tier 2 and Tier 3. Winchester was placed in to Tier 2 on 2 December until 25 December.
• Have suffered a significant loss of income between 2 to 25 December 2020, as a direct result of those restrictions. A ‘significant loss’ is a reduction in income of at least 30%, compared to the usual or forecasted income for the business at this time of year.
• Have been trading up to the point that local restrictions were implemented.
• Be listed below, or is similar in nature to one of the following:

Hospitality & Leisure would include –
Bars Bingo halls Bowling alleys Cafés Casinos and gambling clubs Cinemas Clubs and institutions Concert halls Conference and exhibition centres Dance studios Fitness studios Golf Course Gyms Miniature railways	Museums and art galleries (continuously open) Public halls Public houses Restaurants Roller skating rings Soft play centres Sports and leisure centres Sports and leisure centres within/part of specialist property Squash courts Swimming pools Tennis centres Theatres Village halls, scout huts, cadet huts etc

Hotel/Bed and Breakfast would include –
Caravan Parks Guest and boarding houses Holiday homes (Self-catering) Hostels	Hotels (3 Star and under) Hotels (4 Star and above) & Chain Op. Serviced apartments

Businesses excluded from receiving this grant

The following businesses will not be eligible for the grant

• Businesses which have already received grant payments that equal the maximum levels of State aid permitted under the de minimis and the Covid-19 Temporary State Aid Framework. Please see further information below.
• For the avoidance of doubt, businesses that were in administration, are insolvent or where a striking-off notice has been made are not eligible for funding under this scheme.
• The following types of properties:

Beauty salons Drive-thru restaurants Hairdressers/Barbers

Nail bars Takeaways Tattoo parlours

The amount available will be:

Rateable value of premises	Grant payment for period 2 December to 25 December 2020
Less than £15,001	£800.57
£15,001 to £50,999	£1200
£51,000 or over	£1800

Application Process

This scheme has now closed for applications.

 

Local Restrictions Support Grant (Closed) - 2 December to 25 December

If your business is required to close due to the local restrictions in Winchester, as imposed by Government.

The amount available will be:

Rateable value of premises	Grant payment for 2 week period
Less than £15,001	£667
£15,001 to £50,999	£1000
£51,000 or over	£1500

Local Restrictions Support Grant (Closed) (Addendum - Tier 4) (LRSG CA)

Who will receive this grant?

Businesses that are liable for business rates and were open as usual prior to 25 December*, 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.

*unless your business was required to close under the Government's local restrictions since 5 November.

Businesses 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 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 the Covid-19 Temporary State Aid Framework.

   

  How much will you receive?

Rateable Value	LRSG (Closed) (Addendum) (pro rata 10 days)
15,000 or less	£476.43
15,001-51,000	£714.29
51,001 or more	£1071.43

Local Restrictions Support Grant (Closed) (Addendum 6 week, revised 22 Feb) and Closed Business Lockdown Payment (CBLP)

The Closed Business Lockdown Payment is in addition to the LRSG Closed payment and is made in one lump sum. Grant payments are as follows:

Rateable Value	LRSG (Closed) (Addendum) (6 weeks) 5 Jan to 15 Feb 21	Closed Business Lockdown Payment (single, one-off)	Total	LRSG (Closed) (Addendum) (6 weeks, revised Feb 21) 16 Feb to 31 Mar 21
15,000 or less	£2,001	£4,000	£6,001	£2,096
15,001-51,000	£3,000	£6,000	£9,000	£3,143
51,001 or more	£4,500	£9,000	£13,500	£4,714

First instalment 5 January to 15 February 2021

This part of the scheme has now closed for applications.

Second instalment 16 February to 31 March 2021

Those businesses which were already in receipt of the first instalment were emailed on Thursday 25 February to clarify that no changes have been made which affect the eligibility of the second instalment. Payment of the second instalment to eligible businesses was made on Wednesday 3 March, direct to bank accounts.  Payments direct to all bank accounts should be received within 48 hours of this payment.

If you have received a grant in respect of the first instalment of this lockdown scheme (which began on 5 January) but have not heard from us, then please contact the council at businessrates@winchester.gov.uk

Please note that new businesses that commenced trading after the 4 January do not qualify for these grants.