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Covid-19 Scottish Business Support Summary

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Covid-19 Scottish Business Support Summary Covid-19 Scottish Business Support Summary Correct as of 14:00, 25th February 2021 Name of What does it do? Who and what is eligible? How can it be accessed? Scheme Strategic If your business is If your business is required to close by law you could Applications to the Strategic Framework Framework required to close by law be entitled to a Temporary Closure grant every four Business Fund should be made through Business or to significantly change weeks, of one of the following: your local authority website. Fund its operations due to • £2,000 if your business premises has a rateable COVID-19 restrictions value of up to and including £51,000 • Grants will be paid every 4 weeks in from 2 November 2020, • £3,000 if your business premises has a rateable arrears. you may be eligible to value of £51,001 or above apply for grant funding. • Payments will be administered by • When a local authority area transitions from Level local authorities, and you do 4, eligible businesses will continue to get the not need to re-apply if restrictions Strategic Framework Business Fund closure are extended beyond four weeks, or payment of up to £3,000 for the first four week if the level in your area changes. period after they are able to re-open. • Eligible businesses will be funded for If your business can remain open but is specifically the period of any closures or required to modify its operations by law, for example restrictions. having to close earlier than normal, apply for the Business Restrictions grant. This does not include • In February, eligible businesses will where a demand for your products or services has receive a Level 4 closure grant of been reduced because of the pandemic: £2,000 or £3,000, regardless of any • £1, 400 if your business premises has a rateable change to the level of restriction value of up to and including £51,000 during the period. • £2,100 if your business premises has a rateable value of £51,001 or above Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • Note that only businesses in local authority areas • When restrictions end, any final in Levels 0 to 3 are eligible for the Business payment in arrears may be adjusted Restrictions grant. to reflect the duration of the restrictions to the nearest week. Eligibility Whether your business is eligible will depend on • To receive the hospitality, non- where your premises are located and what level of essential retail and leisure top up restrictions are in place at any point in time. Read funds, you must apply for the detailed information about eligibility via the Scottish Strategic Framework Business Fund Government website. by 5 February 2021. If you have already applied to the Strategic You can apply if: Framework Business Fund, you do • your business has been directly impacted by not need to reapply for the top-up restrictions and the type/sector is mentioned in grant. It will be issued automatically. the eligibility guidelines • your business is registered for non-domestic rates - if you pay rates through a landlord rather than directly to a local authority you can still apply but must provide evidence through a copy of the lease agreement • Limited companies (including Scottish Charitable Incorporated Organisations and social enterprises), sole traders, trust and partnerships can apply provided they meet the above criteria. • From 1 January 2021 there will no longer be an upper limit on future payments for any eligible Name of What does it do? Who and what is eligible? How can it be accessed? Scheme business operating multiple premises. Businesses already in receipt of payments need not reapply. Business applying for the first time on or after 1 January should submit individual applications to each relevant local authority for all relevant premises in that area. You cannot apply if your business: • type or sector is not mentioned in the eligibility guidelines • has breached wider COVID-19 regulations/requirements prior to local restrictions • has connections to tax havens Non-essential retail and leisure top up funds • The level of additional support for hospitality, non-essential retail and leisure businesses (such as indoor gyms) which are required to close in level 4 was increased on 11 January 2021. • Eligible businesses will be given up to an additional £9,000 (previously £3,000) as a one-off payment. • There is not a sperate application process for the retail and leisure top up grant, instead these will be made to eligible businesses through the Strategic Framework Business Fund grant payments. Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • Non-essential retail and leisure businesses which are already in receipt of Strategic Framework Business Fund grants do not need to reapply for a top up grant, these will be automatically paid with the grant payment. • If you have not already submitted an application for the Strategic Framework Business Fund, you should apply through your local authority website. To be eligible for the top up payment you must apply by 5 February 2020. Eligible retail and leisure businesses will receive: • a one-off grant of £9,000 for all relevant businesses with a rateable value of £51,001 or more • a one-off grant of £6,000 for relevant businesses with a rateable value of up to and including £51,000 • In most cases, payment will be combined with the next tranche of payments for the Strategic Framework Business Fund due to go to businesses on 25 January. Hospitality top up payment Hospitality businesses that have applied for and are eligible to a payment of up to £3,000 from the Strategic Framework Business Fund will now receive: Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • a one-off grant of £25,000 for premises with a rateable value of £51,001 or more • a one-off grant of £6,000 for premises with a rateable value of up to and including £51,000 • There is not a separate application process for the retail and leisure top up grant, instead these will be made to eligible businesses through the Strategic Framework Business Fund grant payments. • Non-essential retail and leisure businesses which are already in receipt of Strategic Framework Business Fund grants do not need to reapply for a top up grant, these will be automatically paid with the grant payment. • If you have not already submitted an application for the Strategic Framework Business Fund, you should apply through your local authority website. To be eligible for the top up payment you must apply by 5 February 2020. • In most cases, payment will be combined with the next tranche of payments for the Strategic Framework Business Fund due to go to businesses on 25 January 2021. Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • Restaurants, bars, pubs, licensed social and sports clubs, cafes and hotels are in scope for the hospitality top up payment. Other accommodation providers (self-catering, B&Bs, guesthouses, campsite and caravan parks) are not eligible. Coronavirus Eligible UK employers • The Coronavirus Job Retention Scheme has been • If you’ve already worked out how Job with a PAYE scheme will extended until 30 April 2021 much you can claim, you can claim Retention be able to access support • Claims for furlough days in January 2021 must be for wages online through the Scheme to continue paying part of submitted by 15 February 2021 Coronavirus Job Retention Scheme. (CJRS) their employees’ salary for those employees that • If you cannot maintain your workforce because • Claims for furlough days in January would otherwise have your operations have been affected by 2021 must be submitted by 15 been laid off during this coronavirus (COVID-19), you can furlough February 2021. crisis. employees and apply for a grant to cover a portion of their usual monthly wage costs where • Claims must be submitted by you record them as being on furlough. 11.59pm 14 calendar days after the month you’re claiming for. If this • The Coronavirus Job Retention Scheme has been time falls on the weekend then extended until 30 April 2021. You can claim 80% claims should be submitted on the of an employee’s usual salary for hours not next working day. worked, up to a maximum of £2,500 per month. • Find out what steps you need to • You can claim for employees who were employed take before you calculate how much on 30 October 2020, as long as you have made you can claim for furloughed and a PAYE RTI submission to HMRC between the 20 flexibly furloughed employees via March 2020 and 30 October 2020, notifying a the UK Government website. payment of earnings for that employee. This may Name of What does it do? Who and what is eligible? How can it be accessed? Scheme differ where you have made employees • This includes deciding the length of redundant, or they stopped working for you on or your claim period and working out after 23 September 2020 and you have your flexibly furloughed employee’s subsequently re-employed them. The usual and furloughed hours. government will review the scheme in January 2021. Calculate how much you can claim using the Coronavirus Job Retention Scheme • All employers with a UK, Isle of Man or Channel via the UK Government website. Islands bank account and UK PAYE schemes can claim the grant. You do not need to have What you’ll need previously claimed for an employee before the 30 To make a claim, you will need: October 2020 to claim.
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