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. • to be registered for PAYE online • your UK, Channel Island or Isle of • Employers can furlough employees for any Man bank account number and sort amount of time and any work pattern, while still code (only provide bank account being able to claim the grant for the hours not details where a BACS payment can worked. be accepted) • the billing address on your bank • You will need to pay for employer NICs and account (this is the address on your pension costs. Find out more information bank statements) on employer contributions to the Coronavirus Job • your employer PAYE scheme Retention Scheme via the UK Government reference number website. • the number of employees being furloughed Who can claim • each employee’s National Insurance You must have: number (you will need to search for • Created and started a PAYE payroll scheme on or their number using basic PAYE before 30 October 2020 Tools if you do not have it, Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • Enrolled for PAYE online or contact HMRC if your employee • A UK, Isle of Man or Channel Island bank account has a temporary number or • Any entity with a UK payroll can apply, including genuinely has never had one) businesses, charities, recruitment agencies and • each employee’s payroll or public authorities. employee number (optional) • the start date and end date of the • You can only claim for furloughed employees that claim were employed and on payroll on 30 October • the full amounts that you’re 2020. This means you must have made a PAYE RTI claiming for including: submission to HMRC between 20 March 2020 and • employee wages 30 October 2020, notifying a payment of earnings • your phone number for that employee. This may differ where you • contact name have made employees redundant, or they stopped working for you on or after 23 You also need to provide either: September 2020 and you have subsequently re- • your name (or the employer’s name employed them. if you’re an agent) • your Corporation Tax unique Employees you can claim for taxpayer reference • You can claim for employees on any type of • your Self Assessment unique employment contract, including full-time, part- taxpayer reference time, agency, flexible or zero-hour contracts. • your company registration number Foreign nationals are eligible to be furloughed. Grants under the scheme are not counted as If you’re claiming for employees that ‘access to public funds’, and you can furlough are flexibly furloughed, you’ll also need: employees on all categories of visa. • the number of usual hours your employee would usually work in the claim period Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • Find out more about which employees you can • the number of hours your employee put on furlough and claim for via the UK has or will work in the claim period Government website. • you will also need to keep a record of the number of furloughed hours Agreeing to furlough employees your employee has been furloughed • Employers should discuss with their staff and in the claim period make any changes to the employment contract by agreement. When employers are making How to claim decisions in relation to the process, including • You’ll need the Government deciding who to offer furlough to, equality and Gateway user ID and password you discrimination laws will apply in the usual way. got when you registered for PAYE • To be eligible for the grant, employers must have online. confirmed to their employee (or reached • Detailed guidance around claiming collective agreement with a trade union) in for wages through the Coronavirus writing that they have been furloughed. You Job Retention Scheme is available must: via the UK Government website. o make sure that the agreement is consistent with employment, equality and discrimination After you’ve claimed laws Once you’ve claimed, you’ll get a claim o keep a written record of the agreement for reference number. HMRC will then five years check that your claim is correct and pay o keep records of how many hours your the claim amount by BACs into your employees work and the number of hours bank account within six working days. they are furloughed (i.e. not working) You must: • The employee does not have to provide a written • keep a copy of all records for 6 response and you do not need to place all your years, including: employees on furlough. • the amount claimed and claim period for each employee Name of What does it do? Who and what is eligible? How can it be accessed? Scheme You can: • the claim reference number for your • fully furlough employees - they cannot undertake records any work for you while furloughed full time • your calculations in case HMRC need • flexibly furlough employees - they can work for more information about your claim any amount of time, and any work pattern but • for employees you flexibly they cannot do any work for you during hours furloughed, usual hours worked that you record them as being on furlough including any calculations that were • Find out more about agreeing to furlough required employees via the UK Government website. • for employees you flexibly furloughed, actual hours worked When your employees are on furlough • tell your employees that you have During hours which you record your employee as made a claim and that they do not being on furlough, you cannot ask them to do any need to take any more action work for you that: • pay your employee their wages, if • makes money for your organisation or any you have not already organisation linked or associated with your organisation • You must pay the full amount you • provides services for your organisation or any are claiming for your employee’s organisation linked or associated with your wages to your employee. You must organisation also pay the associated employee tax and National Insurance Your employee can: contributions to HMRC, even if your • take part in training company is in administration. If • volunteer for another employer or organisation you’re not able to do that, you’ll • work for another employer (if contractually need to repay the money back to allowed) HMRC.

Name of What does it do? Who and what is eligible? How can it be accessed? Scheme Visit the UK Government website to find out more • You must also pay to HMRC the about when your employees are on furlough such as employer National Insurance paying employee taxes and pension contributions, contributions on the full amount keeping employee rights and holiday pay. that you pay the employee. If you To use the scheme, the steps you’ll need to take are: have submitted a claim for the 1. Check if you can claim employer National Insurance contributions and pension 2. Check which employees you can put on furlough contributions, then the full amount you claim in respect of these must 3. Steps to take before calculating your claim be paid or you will need to repay the money back to HMRC. 4. Calculate how much you should claim • Employers cannot enter into any transaction with the worker which 5. Claim for your employees’ wages reduces the wages below the amount claimed. This includes any 6. Report a payment in PAYE Real Time Information administration charge, fees or other costs in connection with the Details of your claim that will be publicly available employment. Where an employee If you claim for periods starting on or after 1 had authorised their employer to December 2020, HMRC will publish details of your make deductions from their salary, claim on GOV.UK. HMRC are doing this to: these deductions can continue while • meet their transparency commitments the employee is furloughed • deter fraudulent claims provided that these deductions are not administration charges, fees or Claim details are published monthly. You can: other costs in connection with the • view the latest data for claims made through the employment. scheme Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • find out what to do if publishing your claim could When the government ends the leave individuals at risk of violence or intimidation scheme When the scheme closes, you must In February, furloughed employees will also be able decide to either: to view claims made for them in their personal tax • bring your employees back to work account. This will cover all claim periods starting on on their normal hours or after 1 December 2020. • reduce your employees’ hours • terminate their employment (normal redundancy rules apply to furloughed employees)

Find out how and when to report employees' wages to HMRC using the PAYE Real Time Information system via the UK Government website. Self- Provides critical support • Claims for the third SEISS grant have now closed. Awaiting further details. Employment to the self-employed in • The last date for making a claim for the third Income the form of grants, each grant was 29 January 2021. Support available for three month • Details about the fourth grant will be announced Scheme periods. The third grant on 3 March 2021. covered the period November 2020 to January 2021 and the fourth grant will cover the period February 2021 to April 2021. Newly Self- This grant scheme is • The scheme offers a one-off £4,000 payment for Applications are now open. Employed designed to help alleviate those whose status as being newly self-employed Name of What does it do? Who and what is eligible? How can it be accessed? Scheme Hardship financial hardship for makes them ineligible for the UK Government’s Find out more information including Fund newly self-employed Coronavirus (Covid-19) Self-employment Income application guidance via the Find people who meet the Support Scheme. Business Support website. funds eligibility criteria. Am I eligible? The deadline for applications is 5pm on To be eligible for the Newly Self-Employed Hardship 16 March 2021. Fund, you must be able to demonstrate that you: • Became self-employed on or after 6 April 2019 All supporting information must be but before 17 March 2020 (and are therefore submitted electronically (online). ineligible for the UK Government’s Self Employment Income Support Scheme because HMRC Unique Taxpayer Reference you did not submit a tax return including income • Your Unique Taxpayer Reference from self-employment for 2018-19) (UTR) will be required as part of the or application process. • Became self-employed between 1 October 2018 • A UTR number may also be referred and 6 April 2019 but are ineligible for the Self to as a "tax reference" number. It’s a Employment Income Support Scheme (SEISS) 10-digit number that should be on because you weren’t self-employed for a official tax documents from HMRC sufficient period of time in the 2018/19 Financial or on your account page on the Year to demonstrate that you derived 50% of HMRC web portal. your income from self-employment • You will need to provide a recent screenshot or photo of your In addition, you must confirm when submitting your business tax account page from the application that you: HMRC portal clearly showing your • are ordinarily resident in Scotland full name and Unique Taxpayer • are registered with HMRC as self-employed and Reference number, or another form have a valid Unique Taxpayer Reference (UTR) of official communication from number Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • operate a business that is located in Scotland HMRC with your name and UTR • trade as self-employed, not as a limited company shown. • derive over 50% of your income from self- employment Other information • reported trading profits below £50,000 in the In addition to core information on financial year 2019-2020 yourself and your business, such as • started your business before 17 March 2020 and name and address and name of have continued to operate after 1 April 2020 business, you will also need to provide: (unless you are operating in a sector subject to • Your bank account details for this ongoing Covid-19 restrictions which have forced business including the sort code, the closure of your business) account number and branch • have lost business income due to coronavirus location. You may provide a restrictions and are experiencing personal personal account, as long as you can financial hardship as a result clearly show that it has been used • are ineligible for other Covid-19 related business for business purposes. grant support, including the Strategic Framework • The Scottish Government are unable Business Fund, Covid-19 Temporary Restrictions to pay more than one grant award Closure and Hardship Funds, Coronavirus Job into a bank account. Joint account Retention Scheme, Mobile and Home-Based Close holders that are eligible to apply in Contact Services Fund, Wedding Sector Support respect of different businesses Fund, Hardship Fund for Creative Freelancers and should provide alternative bank Local Authority Discretionary Fund account details to avoid being • have taken steps to limit costs and expenditure, rejected as a duplicate application. including through schemes such as VAT deferral • A bank statement clearly showing and seeking a mortgage payment holiday evidence of business transactions. • do not have access to sufficient savings or other One month’s bank statement is sources of income to cover your basic living costs required showing business activity from anytime during the period Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • have not breached Covid restrictions in place for between 17 March 2019 and 17 businesses in Scotland March 2020. You will need to make sure your uploaded document or • If you received funding through the first round of screenshot clearly shows the the Newly Self-Employed Hardship Fund launched account name, bank name, account in April 2020, you are still able to apply for number and sort code. support. This is a follow-on from that scheme and • Your National Insurance Number recognises the need for further help with living • Your business website address costs. and/or social media web links such as Facebook or Instagram (if you • If you are in receipt of Universal Credit or some have these) other DWP benefits, receiving this grant may • Any information you give about your affect your benefit entitlement. This could mean business (such as your registered you need to pay some money back to DWP, or name and address) MUST match the that your future payments are reduced. information held by official bodies • How this affects you will depend on your such as HMRC. The Scottish individual circumstances. You may wish to Government will be checking and contact DWP to confirm how it could affect you verifying all of the information you before making an application. provide that relates to your business. Please make sure this • Any grant awarded may be taxable. Any payment information is up to date before you must be declared to HM Revenue and Customs apply. (HMRC) as part of your tax return. • Applications will be audited. Any applicants who have been found to have provided false information will be expected to return their awarded Name of What does it do? Who and what is eligible? How can it be accessed? Scheme grant immediately, and could face criminal proceedings. VAT Deferral Find out how to pay VAT If you deferred VAT payments due between 20 March • You can pay your deferred VAT in payments deferred 2020 and 30 June 2020 and still have payments to full by 31 March 2021. between 20 March and make, you can: • You do not need to contact HMRC. 30 June 2020. You can • pay the deferred VAT in full, on or before 31 pay now or join the VAT March 2021 If you want to join the new scheme deferral new payment • join the VAT deferral new payment scheme – the • If you’re on the VAT Annual scheme. online service is open between 23 February and Accounting Scheme or the VAT 21 June 2021 Payment on Account Scheme, you’ll • contact HMRC on telephone: 0800 024 1222 by be invited to join the new payment 30 June if you need extra help to pay scheme later in March 2021.

You may be charged interest or a penalty if you do How to join the new payment scheme not: Before joining you must: • pay the deferred VAT in full by 31 March 2021 • Create your own Government • opt into the new payment scheme by 21 June Gateway account (if you don’t 2021 already have one) • agree extra help to pay with HMRC by 30 June • Submit any outstanding VAT returns 2021 from the last 4 years – otherwise you’ll not be able to join the scheme Join the VAT deferral new payment scheme • Correct errors on your VAT • The VAT deferral new payment scheme is open returns as soon as possible. from 23 February 2021 up to and including 21 • Make sure you know how much you June 2021. owe, including the amount you originally deferred and how much you may have already paid

Name of What does it do? Who and what is eligible? How can it be accessed? Scheme The scheme lets you: To use the online scheme you must: • pay your deferred VAT in equal instalments, • join the scheme yourself, your agent interest free cannot do this for you • choose the number of instalments, from 2 to 11 • still have deferred VAT to pay (depending on when you join) • be up to date with your VAT returns • join by 21 June 2021 Instalment options available to you • pay the first instalment when you • The month you decide to join the scheme will join determine the maximum number of instalments • pay your instalments by Direct Debit that are available to you. If you join the scheme in (if you want to use the scheme but March, you’ll be able to pay your deferred VAT in cannot pay by Direct Debit, there’s 11 instalments or fewer. an alternative entry route for you)

• If you join by 19 March 2021 you’ll have 11 • Join the scheme via GOV.UK instalments available to you • If you join by 21 April 2021 you’ll have 10 If you cannot use the online service instalments available to you There may be circumstances where you • If you join by 19 May 2021 you’ll have 9 cannot use the online service, for instalments available to you example if you: • If you join by 21 June 2021 you’ll have 8 • do not have a UK bank account instalments available to you • cannot pay by Direct Debit • have dual signatories on your • If you join the scheme, you can still have a Time account to Pay arrangement for other HMRC debts and outstanding tax. If you want to join the new payment scheme, but cannot use the online service, contact the COVID-19 helpline when the scheme opens on telephone: Name of What does it do? Who and what is eligible? How can it be accessed? Scheme 0800 024 1222. An advisor will help you join.

Correcting errors on VAT returns for the VAT deferral period The VAT deferral period covered accounting periods for: • February 2020 • March 2020 • April 2020 • May 2020 - for Payment on Account customers and certain Non-Standard Tax Periods only, in addition to the above periods

If you notice an error on a VAT return which relates to a period covered by the scheme, you should: 1. fill in form VAT652 2. send it to HMRC’s VAT Error Correction Team

Deferring extra payments resulting from error corrections If you want to defer extra payments resulting from error corrections, contact HMRC’s Covid-19 helpline (Telephone: Name of What does it do? Who and what is eligible? How can it be accessed? Scheme 0800 024 1222) after both of the following have happened: • HMRC have processed your error correction • You’ve received a statement of account confirming the balance

You can either: • include the payments in your deferred balance and pay in full by 31 March 2021 • include the payments in your deferred balance and join the new payment scheme while it is open • contact HMRC if you need more help to pay on Telephone: 0800 024 1222

• You cannot include extra payments after you’ve joined the scheme. Any error correction relating to the deferral period that is notified to HMRC after 31 March 2021, cannot be deferred. • You may be contacted by HMRC if they’ve carried out a VAT compliance check and found that extra payments are due for the Name of What does it do? Who and what is eligible? How can it be accessed? Scheme deferral period. You must also contact HMRC’s COVID-19 helpline (Telephone: 0800 024 1222) if you want to defer these payments.

If you are not able to pay your deferred VAT If you are still unable to pay and need more time, find out what to do if you cannot pay your tax bill on time via the gov.uk website. HMRC Time If you cannot pay your tax You must arrange to pay your tax bill with HM Call the HMRC Helpline on to Pay bill on time because of Revenue and Customs (HMRC) if you either: 0800 024 1222 Service coronavirus, you may be • miss a payment able to delay it without • know you cannot pay on time Alternatively you can contact HMRC via penalty using HMRC’s webchat (Monday to Friday, 8am to Time to Pay service. • If you pay a tax bill late you must pay interest on 4pm). the amount you owe until it’s paid off. You can avoid penalties by arranging a payment plan with Advisers can only talk to you about HMRC before the tax is due – or by 1 April for Self problems paying your taxes due to Assessment. Covid-19. This could be: • Self-Assessment • All businesses and self-employed people in • VAT financial distress, and with outstanding tax • Employers’ PAYE liabilities, may be eligible to receive support with • Corporation Tax their tax affairs through HMRC’s Time To Pay service

Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • This allows businesses and individuals to pay off A link to the webchat facility is available their debt by instalments over a period of time. via the HMRC section of the UK • Arrangements are agreed on a case-by-case basis Government website. and tailored to individual circumstances and liabilities If you cannot pay your Self Assessment tax bill You are eligible if your business: You can set up a payment plan online to • Pays tax to the UK Government spread the cost of your latest Self • Has outstanding tax liabilities Assessment bill if: • you owe £30,000 or less • you do not have any other payment plans or debts with HMRC • your tax returns are up to date • it’s less than 60 days after the payment deadline

You do not need to contact HMRC if you set up a payment plan.

Call the Self Assessment helpline if you’re not eligible for a payment plan or cannot use the online service.

Self Assessment Payment Helpline Telephone: 0300 200 3822 Statutory Allows small-and • The Coronavirus Statutory Sick Pay Rebate The online service you’ll use to claim Sick Pay (SSP) medium-sized businesses Scheme will repay employers the Statutory Sick back Statutory Sick Pay is now available. Rebate and employers to reclaim Pay paid to current or former employees Name of What does it do? Who and what is eligible? How can it be accessed? Scheme Statutory Sick Pay (SSP) This scheme is for employers. You can claim back up Use the SSP calculator to work out the paid for sickness due to 2 weeks of SSP if: actual amount you can claim. absence due to COVID- • You have already paid your employee’s sick pay 19. (use the SPP calculator to work out how much to • You must have paid your employees’ pay) sick pay before you claim it back • You’re claiming for an employee who’s eligible for • If you use an agent who is sick pay due to coronavirus authorised to do PAYE online for • You have a PAYE payroll scheme that was created you, they will be able to claim on and started on or before 28 February 2020 your behalf. • You had fewer than 250 employees on 28 • Employers who are unable to claim February 2020 across all your PAYE payroll online should have received a letter schemes on an alternative way to claim. Contact HMRC if you have not Employees do not have to give you a doctor’s fit note received a letter and are unable to for you to make a claim. But you can ask them to give make any eligible claims online. you either: • If you make multiple claims, the • An isolation note from NHS-111 if they are self- claim periods can overlap. isolating and cannot work because of coronavirus • • A ‘shielding note’ or a letter from their doctor or • Before you make a claim health authority advising them to shield because • Check that you can use the they’re at high risk of severe illness from Coronavirus Statutory Sick Pay coronavirus Rebate Scheme

• Be registered for PAYE Online • The Scheme covers all types of employment • Have already paid your employees’ contracts (full-time, part-time, employees on sick pay agency contracts and employees on flexible or • Work out your claim period zero hours contracts as well as fixed term contracts until the date their contract ends). You’ll need: Name of What does it do? Who and what is eligible? How can it be accessed? Scheme You can make a claim for SSP paid due to coronavirus • The number of employees you are to employees who have been transferred to you claiming for under Transfer of Undertakings (Protection of • Start and end dates of your claim Employment) Regulations 2006 (TUPE) if you had: period • A PAYE scheme that was created and started on • The total amount of coronavirus- or before 28 February 2020 related Statutory Sick Pay you have • Fewer than 250 employees (including TUPE paid to your employees for the claim transferred employees) across all PAYE payroll period – this should not exceed the schemes on 28 February 2020 weekly rate of SSP that is set • If you did not have a PAYE scheme that was • Your Government Gateway user ID created on or before 28 February 2020, but the and password that you got when previous employer did, you can make a claim if you registered for PAYE Online – if they had fewer than 250 employees across all you do not have this find out how to their PAYE schemes on that date. get your lost ID. • As the new employer, you can only make claims • Your employer PAYE scheme for SSP that you have paid, a claim cannot include reference number SSP paid by the previous employer. • Contact name and phone number of • You can claim back from both the Coronavirus Job someone HMRC can contact if they Retention Scheme and the Coronavirus Statutory have queries Sick Pay Rebate Scheme for the same employee • UK bank or building society details but not for the same period of time. (only provide bank account details where a Bacs payment can be • Your claim amount should not take you above the accepted) state aid limits under the EU Commission • temporary framework. This is when combined • After you’ve claimed with other aid received under the framework. The • Your claim will be checked, and if maximum level of state aid that a business may valid, paid into the account you receive is €800,000. There is a lower maximum supplied within 6 working days. Name of What does it do? Who and what is eligible? How can it be accessed? Scheme for agriculture at €100,000 and aquaculture and • Do not contact HMRC unless it has fisheries at €120,000. been more than 10 working days • Connected companies and charities can also use since you have made your claim and the scheme if their total combined number of you have not received it or been PAYE employees are fewer than 250 on or before contacted by HMRC within that 28 February 2020. time. • HMRC will check claims and take The repayment will cover up to 2 weeks SSP starting appropriate action to withhold or from the first qualifying day of sickness, if an recover payments found to be employee is unable to work because they: dishonest or inaccurate. Where • Have coronavirus symptoms employers knowingly and • Are self-isolating because someone they live with deliberately provide false or has symptoms misleading information to benefit • Are self-isolating because they’ve been notified from the claim, HMRC will apply by the NHS or public health bodies that they’ve penalties of up to £3000. come into contact with someone with coronavirus • Records you must keep • Have been advised by letter to shield because You must keep records of all statutory they’re clinically extremely vulnerable and at very sick payments that you’ve paid and want high risk of severe illness from coronavirus. to claim back from HMRC. You must • Have been notified by the NHS to self-isolate keep the following records for 3 years before surgery for up to 14 days after the date you receive the payment for your claim: • You can make more than one claim per • The dates the employee was off sick employee, but you cannot claim for more than 2 • Which of those dates weeks in total. were qualifying days

• The reason they said they were off work - if they had symptoms, Name of What does it do? Who and what is eligible? How can it be accessed? Scheme You can claim from the first qualifying day your someone they lived with had employee is off work if the period of sickness started symptoms or they were shielding on or after: • The employee’s National Insurance • 13 March 2020 - if your employee had number coronavirus or the symptoms or is self-isolating • You can choose how you keep because someone they live with has symptoms records of your employees’ sickness • 16 April 2020 - if your employee was shielding absence. HMRC may need to see because of coronavirus these records if there’s a dispute • 28 May 2020 – if your employee has been over payment of SSP. notified by the NHS or public health bodies that • You’ll need to print or save your they’ve come into contact with someone with state aid declaration (from your coronavirus claim summary) and keep this until • 26 August 2020 - if your employee has been 31 December 2024. notified by the NHS to self-isolate before surgery

• Most people are asked to self-isolate for 3 days before surgery. In this case, the day of surgery will be the 4th day of their period of incapacity for work. You cannot claim repayment of SSP for the day of surgery or any other days when the absence is not due to coronavirus. • A ‘qualifying day’ is a day an employee usually works on. The weekly rate was £94.25 before 6 April 2020 and is now £95.85. If you’re an employer who pays more than the weekly rate of Statutory Sick Pay you can only claim up to the weekly rate paid. Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • From 8 June 2020, the majority of people entering or returning to the UK will be required to quarantine for 14 days. If an employee is unable to work during this period, they will not qualify for SSP unless they also meet one of the above criteria.

Detailed guidance around claiming back Statutory Sick Pay paid to employees due to coronavirus (Covid-19) is available via the UK Government website. Kickstart £2 billion fund to create The Kickstart Scheme has changed: You can now apply for a Kickstart Grant Scheme job placements for 16 to • You no longer need a minimum of 30 job by either: 24 year olds who are on placements to apply directly for a grant. • applying online yourself Universal Credit and are • getting help from a Kickstart gateway deemed to be at risk of How the scheme works who is already working with the long term The Kickstart Scheme provides funding to create new Kickstart Scheme unemployment. job placements for 16 to 24 year olds on Universal Credit who are at risk of long term unemployment. You can add more job placements to Employers of all sizes can apply for funding which your grant agreement if you or your covers: gateway already has one. You do not • 100% of the National Minimum Wage (or the need to apply again. National Living Wage depending on the age of the participant) for 25 hours per week for a total of 6 You will need to provide information months about the job placements during the • associated employer National Insurance application. contributions Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • employer minimum automatic enrolment How you will get the funding contributions • If you apply online, DWP will send the funding directly to you. • Employers can spread the start date of the job • If you apply through a Kickstart placements up until the end of December 2021. gateway, DWP will send the funding to them. The Kickstart gateway will • Further funding is available to provide support so be responsible for sending the that young people on the scheme can get a job in funding to you. the future. £1,500 per job placement What is a Kickstart gateway • If you apply directly, the £1,500 • A Kickstart gateway already has a Kickstart Scheme setup costs will be paid when you grant agreement with the Department for Work tell DWP that the young person has and Pensions (DWP). They can add employers and started the job placement. job placements to this grant agreement. • If you apply through a Kickstart gateway, you need to tell them • A Kickstart gateway can be any type of when the young person starts their organisation, such as a local authority, charity or job placement. They can then send trade body. you the £1,500 set up costs. • If you get someone else to do some Kickstart gateways will: of the job placement setup or • gather information about the job placements employability support for you, you’ll you’d like to offer have to agree how you will share • share this information with DWP on your behalf this money. • pay the funding to you (for example the young person’s salary)

Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • They may also offer employability support to the Kickstart Scheme wages and related young people in the job placement. costs • The DWP will use information from Find a Kickstart gateway via the UK Government HMRC to check that the young website. person is still employed. The grant funding to pay the young person’s £1,500 per job placement salary will be paid in monthly arrears You’ll get £1,500 funding per job placement. This is when DWP know they are: for setup costs and to support the young person o enrolled on your payroll develop their employability skills. If someone else o being paid through Pay As You helps you to do some of this for you, you’ll have to Earn (PAYE) agree how you will share this money. • You can pay a higher wage and for Job placement criteria more hours but the funding will not The job placements created with Kickstart funding cover this. must be new jobs. They must not: • replace existing or planned vacancies Getting the young people into the job • cause existing employees, apprentices or placements contractors to lose or reduce their working hours Kickstart Scheme job placements are only available for Universal Credit The job placements must: claimants aged 16 to 24 who are • be a minimum of 25 hours per week, for 6 referred to you by DWP. months • pay at least the National Minimum Wage or the If your application is successful: National Living Wage for the employee’s age • You or your Kickstart gateway will group give DWP job descriptions that work • only require basic training coaches at Jobcentre Plus will use.

Name of What does it do? Who and what is eligible? How can it be accessed? Scheme For each job placement you must help the young • The work coaches will match person become more employable. This could include: suitable candidates to the job • looking for long-term work, including career placements. advice and setting goals • You’ll then be able to interview the • support with curriculum vitae (CV) and interview candidates matched to your job preparations placements. • developing their skills in the workplace • You’ll select the candidate best suited to the role. • The young person may be able to move to another employment scheme when they’ve • Funding will only be given if a young finished their 6-month Kickstart Scheme job person is hired using the Kickstart placement. Scheme process. • After a job placement ends you can Detailed guidance around the Kickstart Scheme can get another Kickstart Scheme young be accessed via the UK Government website. person to start another job placement. Local A £120 million fund will • Eligibility for this fund is determined by local This fund is managed by local Authority be distributed by local authorities, please check your local authority authorities. Funds will be issued at their Discretionary authorities (local website. discretion. They will assess which Fund councils) across Scotland. businesses have not received support It will help with the short- • This is for businesses in Scotland who have not until now and are most in need. term financial challenges been eligible for previous business support being experienced by grants. Further information on these funds will businesses. • If your business is still being adversely impacted be published on local council websites. by Tier 4 restrictions (and you have not received any support), you are eligible to apply. Flexible Provides employers in • Eligible employers can use the FWDF to address Applications are now open – please Workforce Scotland who are UK priority skills gaps in their organisation by contact your nearest college to register Name of What does it do? Who and what is eligible? How can it be accessed? Scheme Development Apprenticeship Levy- accessing up to £15,000 in funding to create your interest and discuss your training Fund (FWDF) payers with flexible tailored training programmes with their local needs. workforce development college. training opportunities The deadline for applications is 31 July within the high-quality • SMEs will be able to access up to £5,000 of college 2021. learning environments and Open University training. available in Scotland’s • For Levy-paying employers who are colleges. It is also open to • The fund is flexible and allows employers to interested in using private training SMEs across the private, choose the training that will bring the greatest provision administered through public and third sectors. benefits to their organisation, while motivating SDS, you need to fill out an enquiry and engaging their employees. The fund can be form. used to completely cover training or to partially cover training at a higher cost. • For all other FWDF enquiries, • The FWDF is available to all UK Apprenticeship including SME applications and how Levy-paying employers in Scotland across the to apply, please visit the Scottish private, public and third sector. It is also now open Funding Council website to SMEs (November 2020). If you are an employer with a wage bill of over £3 million, then you may • Colleges should work with UK be eligible to apply for the Flexible Workforce Apprenticeship Levy-paying Development Fund to meet your skills gaps. employers in their region to identify • Employers must provide evidence of their Levy- the training they require that will paying status as part of their FWDF application. help make a demonstrable return on investment. The analysis should • The FWDF does not support provision of industry form the basis of the employer’s qualifications/ training where there is a statutory application, and colleges should employer obligation as required by law. work with employers to support the application process. Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • Employers operating on a Scotland- wide basis or across more than one college region may only submit one FWDF application to the college of their choice. On their application, employers are required to formally declare that their application is on behalf of the whole company and is their sole FWDF application. • The fund is in addition to apprenticeship support, which is available to all employers in Scotland, and Individual Training Accounts (ITAs), which provide eligible individuals with the opportunity to undertake learning opportunities to develop their skills for employment. • The FWDF may be particularly beneficial in addressing skills gaps and training needs of the older workforce and those with protected characteristics.

Business The Scottish Government The discounts include: You do not need to apply for the Rates Relief has introduced extra • 1.6% relief on all non-domestic properties in following relief – it will be applied to rates relief discounts to Scotland your bill automatically by your council: help owners of non- Name of What does it do? Who and what is eligible? How can it be accessed? Scheme domestic properties, • 100% rates relief for retail, hospitality and leisure • 1.6% relief on all non-domestic including businesses, deal businesses properties in Scotland with the impact of • Small Business Bonus Scheme • 100% rates relief for retail, coronavirus. • Payment deferral hospitality and leisure businesses • Support for water bills • You need to apply for the Small Business Bonus Scheme through • The rates relief is available to non-domestic your local authority by completing properties from 1 April 2020 to 31 March 2021. an application form. You should be able to find this on your council's • Retail, hospitality, leisure and aviation businesses website. will have their relief extended for at least an additional three months. • For payment deferral, you need to contact your local authority.

• For water bills support, you should contact your water services supplier directly. Non- Rates holiday for 2020/21 Retail, hospitality and leisure businesses You do not need to apply for this relief. Domestic tax year. Retail, • Retail, hospitality and leisure businesses will get It will be applied to your bill by your Rates Relief hospitality, leisure and 100% rates relief. This will be extended for at least local council. aviation businesses will three months beyond the original end date of 31 (Specific have their relief extended March 2021. Contact your local council if you're not Sectors) for at least an additional • To get this relief, a property has to be occupied. sure if you're eligible or if you need three months beyond the Properties that have closed temporarily due to the more information. original date of 31 March government’s coronavirus advice will be treated as 2021. occupied.

Name of What does it do? Who and what is eligible? How can it be accessed? Scheme Airports and airlines • Scottish airports will get 100% rates relief for a year, as will organisations providing handling services for scheduled passenger flights at Scottish airports. This relief will be extended for at least three months beyond the original end date of 31 March 2021. • Due to the unique role that Loganair plays in providing connectivity to the Highlands and Islands, they will also get 100% rates relief for a year. No other airline will receive rate relief in Scotland. • Any organisations providing a “handling service” at Scottish airports are eligible. A definition of handling services can be found via the Scottish Government website. Bounce Back Helps small and medium • The scheme helps small and medium-sized Applications for Bounce Back Loans are Loan Scheme sized businesses to businesses to borrow between £2,000 and up to now open. borrow between £2,000 25% of their turnover. The maximum loan and £50,000 available is £50,000. This scheme has been extended until 31 • The government guarantees 100% of the loan and March 2021. there won’t be any fees or interest to pay for the first 12 months. After 12 months the interest rate A list of accredited lenders is available will be 2.5% a year. via the British Business Bank website. You should approach a lender yourself, Eligibility ideally via its website. You can apply for a loan if your business: • Is based in the UK Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • Was established before 1 March 2020 The lender will ask you to fill in a short • Has been adversely impacted by Coronavirus online application form and self-declare • If your business was classed as a business in that you are eligible. difficulty on 31 December 2019 you’ll need to confirm that you’re complying with The lender will decide whether to offer additional state aid restrictions. you a loan or another type of finance and you’ll be responsible for repaying Who cannot apply 100% of the amount borrowed. Businesses from any sector can apply, except: • Banks, insurers and reinsurers (but not insurance Topping-up existing Bounce Back Loans brokers) • The UK Government have adjusted • Public sector bodies the Bounce Back Loan Scheme rules • State-funded primary and secondary schools to allow those businesses who have borrowed less than their maximum How long is the loan for (i.e. the lower of £50,000 or less • The length of the loan is 6 years, but you can than 25% of their turnover) to top- repay early without paying a fee. No repayments up their existing loan. will be due during the first 12 months. • If you already have a Bounce Back Loan but borrowed less than you Pay as You Grow were entitled to, you can top up Before your first repayment is due, your lender will your existing loan to your maximum contact you about further options to: amount. • extend the term of your loan to 10 years, at the • The top-ups are only available from same fixed interest rate of 2.5% a borrower’s existing BBLS lender. A • reduce your monthly repayments for 6 months by borrower can apply for a top-up that paying interest only (you can use this option up to is for the lesser of £50k or 25% of 3 times during the term of the Bounce Back Loan) the annual turnover the borrower certified in their original successful Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • take a repayment holiday for up to 6 months (you BBLS application form, minus the can use this option once during the term of the value of their original loan. Bounce Back Loan) • You must request the top-up by 31 March 2021. • Lenders will start to communicate Pay As You Grow (PAYG) options to Bounce Back Loan Top-up features Scheme borrowers three months before • One top-up per borrower from their repayments commence. Lenders will inform their existing lender customers about PAYG directly, so borrowers • Minimum top up amount – £1,000 should wait until they are contacted by their • The capital repayment holiday runs lender before enquiring about the scheme. for 12 months from the initial • Lenders will advise customers about how their drawdown date on the original payment profiles may change according to their Bounce Back Loan. For example, if choices under the scheme. Businesses first began the initial drawdown date of the to receive BBLS loans in May 2020 and the first original Bounce Back Loan was on 1 repayments will become due from May 2021 June 2020, and the drawdown date onwards. of the top-up was on 1 November 2020, the capital repayment holiday The full rules of the scheme is available on the British period will run to 31 May 2021 Business Bank website. How to apply for a top-up • A short form template application form will be available from the Bounce Back Loan Scheme accredited lenders. Borrowers must complete this application form to be eligible for a top-up. Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • The top-up application form will require borrowers to indicate the amount of the top-up requested and re-provide certain declarations set out in the original Bounce Back Loan application form. • Further details and conditions are available on the Bounce Back Loan Scheme page on the British Business Bank website. Coronavirus This temporary Loan • Supports loans of up to £5 million available on This scheme has been extended until 31 Business Scheme will support repayment terms of up to six years March 2021. Interruption SMEs with access to • UK Government will provide lenders with a partial Loan Scheme loans, overdrafts, invoice guarantee of 80% on each loan You should apply via your lenders finance and asset finance • No guarantee fee for SMEs to access the scheme – website or through one of the 70+ of up to £5 million and lenders will pay a fee to access the scheme accredited lenders and partners for up to 6 years. • Interest and fees paid by UK Government for 12 offering the scheme in Scotland. The months – this means no upfront costs and lower lender has the authority to decide initial repayments for SMEs whether to offer you finance. • For overdrafts and invoice finance facilities, term will be up to three years Personal guarantees are not required to Your business must: secure lending below £250,000. For any • Be UK based in its business activity borrowing above £250,000 personal • Have an annual turnover of no more than £45 guarantees will be capped at 20% of the million outstanding value of the loan, as the • Have a borrowing proposal which the lender Government is providing the guarantee would consider viable, were it not for the Covid- for the remaining 80% of the finance. 19 pandemic This will apply to all customers that Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • Self-certify that it has been adversely impacted by have secured a loan under the scheme Covid-19. since its launch on 23rd March. • Not have been classed as a “business in difficulty” Given there is likely to be a big demand on 31 December 2019, if applying to borrow for facilities, businesses should consider £30,000 or more. applying via the lender’s website in the • From the 25 September 2020, criteria around the first instance. Telephone lines are likely classifications of businesses in difficulty has to be busy and branches may have changed. limited capacity to handle enquiries due to social distancing. Changes to ‘undertaking in difficulty’ guidance • To be eligible for this scheme, businesses previously had to demonstrate that they were not an ‘undertaking in difficulty’ – a requirement under EU State aid law – as of 31 December 2019. • The new guidance allows for the ‘undertaking in difficulty’ assessment to be determined at the date of application for the schemes. Businesses that were ‘undertakings in difficulty’ on 31 December 2019 but are no longer ‘undertakings in difficulty’ will now be (in principle) eligible for the schemes. • This flexibility means that businesses can take action to convert their debt (for example, in the form of loan notes) to shares (equity) in order to qualify for the schemes, giving them the option to restructure their finances before application so they may become eligible.

Name of What does it do? Who and what is eligible? How can it be accessed? Scheme Further eligibility criteria can be accessed via the British Business Bank website. Taxi and If you are a licensed taxi This support is separate from any other funding you If you are eligible for a grant, your local Private Hire or private hire driver may have received from the Scottish or UK authority will get in touch with you. You Driver experiencing financial Government. For example, if you have applied to the do not need to contact them. Support Fund challenges as a result of Self-Employed Income Support Scheme or the COVID- the coronavirus 19 Public Transport Mitigation Fund, you may still be pandemic, you may be eligible. eligible to receive a one- off grant of £1,500. Am I eligible? You must have been licensed from 9 October 2020 to at least 31 January 2021. This does not include drivers whose licenses were suspended on or before 31 December 2020 and that remains current and valid.

Up to 31 December 2020, you must also: • have experienced loss of income (50% of turnover, compared with 2019) and incurred overhead costs and expenses • have been working or available for work as a taxi or private hire driver

• Your local authority may ask to you to provide additional evidence to confirm if you are eligible. They will need your bank account details. You must also declare all previous support from UK, Scottish or local government support schemes. Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • In addition, you must not: o have breached COVID-19 regulations o have connections to tax havens, as set out in the Coronavirus regulations • Taxi drivers in receipt of state benefits payments (Universal Credit, Statutory Sick Pay, Employment and Support Allowance, Job Seekers’ Allowance, Income Support) are now eligible. The Scottish Government wrote to the Department for Work and Pensions seeking assurances that the grant would not impact on Universal Credit payments.

• You must consider any tax implications this funding may have on any current support you are receiving, including benefits. Mobile and Provides support to To be eligible for this grant you must: The fund is open now. Home-Based owners and operators of • have been operating your business before 17 Close Contact mobile and home-based March 2020 The deadline for applications is 5pm on Services Fund close contact service • have lost income as a result of Covid-19 16 March 2021. businesses and for restrictions Registered Driving • meet all of the eligibility criteria Find application guidance and apply via Instructors. the Find Business Support website. • This fund is for owners and operators of mobile You will need to provide the following and home-based close contact service businesses information as part of the application and for Registered Driving Instructors. It is not for process. The application process will be employees of those businesses. online. All supporting information must Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • If you are an employee of one of those businesses be in the right format to be submitted you should speak with your employer on your electronically (online). eligibility for support through the UK Government’s Job Retention scheme. For registered companies: • Your Companies House registration • Eligible applicants will receive a one-off £4,000 number. You’ll find this on the payment (£2,000 for the period to end December Companies House website 2020 and a further £2,000 to cover the period from January 2021 onwards). For sole traders: • Your Unique Taxpayer Reference Am I eligible? (UTR). A UTR number may also be • To be eligible you must own and operate a referred to as a ‘tax reference’ business that meets the definition of a Close number. It’s a 10 digit number that Contact Service Provider in the Health Protection should be on tax returns or other tax (Coronavirus) (Restrictions and Requirements) documents from HMRC or on your (Local Levels) (Scotland) Regulations account page on the HMRC web portal • You must operate your business primarily on a • A recent screenshot or photo of mobile basis or from home. By ‘mobile’ we mean your business tax account page from that you routinely (more than 50% of the time) the HMRC portal clearly showing operate your business from multiple locations, your full name and Unique Taxpayer and not exclusively from fixed premises used Reference number. Or another form solely for business purposes. of official communication from HMRC with your name and UTR • If you have already benefited from business grant shown support as a result of operating from fixed business premises, you are not eligible to apply In addition to core information on for further support from this fund. yourself and your business, such as Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • Registered Driving Instructors can also apply to name and address and name of the fund. business, you will also need to provide: • Your bank account details for this To meet the close contact services eligibility criteria, business including the sort code, you will need to be able to confirm that you own and account number and branch operate a business providing any of the following location. If you’re a sole trader, you services: may provide a personal account, as • beauty and nail services (including make-up long as you can clearly show that it services, tanning and spray-tanning and nail has been used for business purposes treatment) • A bank statement clearly showing • hair removal services (including hairdressing, evidence of business transactions. barbering, shaving, waxing, eyebrow threading One month’s bank statement from and laser hair removal) anytime within the period between • body modification services (including tattooing, 17 March 2019 and 17 March 2020 piercing, micropigmentation and botox) will be acceptable. You will need to • fashion services (including dress-fitting, tailoring make sure your uploaded document and personal shopping) or screenshot clearly shows the • art services (including indoor photography and account name, bank name, account portrait painting) number and sort code • massage therapies (including Swedish massage, • Your National Insurance Number deep tissue massage, Thai massage, scalp • Your business website address massage, Rolfing etc) and/or social media web links such • spa and wellness services (including as Facebook or Instagram (if you aromatherapy, exfoliation, dermatology and have one) skincare, facial, hydrotherapy, manicure, pedicure, reiki) • The Scottish Government are unable to pay more than one grant award into a bank account. Joint account Name of What does it do? Who and what is eligible? How can it be accessed? Scheme The following complementary and alternative holders that are eligible to apply for medicine services requiring physical contact or close different businesses should provide physical proximity between persons are eligible: alternative bank account details. • Acupuncture This will avoid your application • Acupressure being rejected as a duplicate. • Alexander Technique • Bowen therapy or Bowenwork • Applications which contain • Craniosacral Therapy inaccurate information or data that • Homeopathy we are unable to authenticate will • Hypnotherapy be rejected. • Meditation • Reflexology • Any information you give about your • Kinesiology business (such as your registered • Shiatsu name and address) MUST match the information held by official bodies • Please note that osteopathy, physiotherapy and such as HMRC. We’ll be checking chiropractic services are not eligible for this fund and verifying all of the information because these are defined as health services and you provide that relates to your have not been subject to restrictions. business. Please make sure the information you give is up-to-date • Individuals are only eligible for one grant under before you apply. this scheme and you will not receive an additional payment if you provide more than one of the • In addition to the verification services above. checks, applications will be audited. Any applicants who have been In addition, you must confirm that you: found to have provided false • are ordinarily resident in Scotland information will be expected to return their awarded grant Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • are operating in Scotland with a Scottish trading immediately, and could face criminal address proceedings. • derive over 50% of your income from the defined business activities listed above • were actively trading as a mobile or home-based close contact service provider or registered driving instructor before 17 March 2020 • have not received financial support through any of the following schemes: Strategic Framework Business Fund, Coronavirus Job Retention Scheme, COVID-19 Restrictions Fund Closure and Hardship Fund; Hardship Fund for Creative Freelancers; Wedding Sector Support Fund; Local Authority Discretionary Fund • trade as self-employed or as a limited company and are registered with Companies House or HMRC as the owner and operator of the specified business • have not breached any COVID regulations/requirements for businesses

• Eligible limited companies are only able to apply for one grant per business (multiple applications cannot be made to this fund for a single business).

• If you are in receipt of Universal Credit or some other Department for Work and Pensions (DWP) Name of What does it do? Who and what is eligible? How can it be accessed? Scheme benefits, receiving this Grant may affect your benefit entitlement. This could mean you need to pay some money back to DWP, or that your future payments are reduced. • How this affects you will depend on your individual circumstances. You may wish to contact DWP to confirm how it could affect you before making an application.

• Any grant awarded may be taxable. Any payment must be declared to HM Revenue and Customs (HMRC) as part of your tax return. VAT: reduced Allows VAT registered Hospitality The temporary reduced rate will apply rate for businesses to apply a • If you supply food and non-alcoholic beverages to supplies that are made between 15 hospitality, temporary 5% reduced for consumption on your premises, for example, a July 2020 and 31 March 2021. holiday rate of VAT to certain restaurant, café or pub, you’re currently required accommodati supplies relating to to charge VAT at the standard rate of 20%. Accounting for supplies that straddle on and hospitality, hotel and However, when you make these supplies the temporary reduced rate attractions holiday accommodation between 15 July 2020 and 31 March 2021 you will • In most cases, you will simply and admissions to certain only need to charge 5%. account for VAT at 5% for supplies attractions • You will also be able to charge the reduced rate made between 15 July 2020 and 31 of VAT on your supplies of hot takeaway food and March 2021. However, there may be hot takeaway non-alcoholic drinks. situations where you receive • More information about how these changes apply payments or issue invoices before to your business can be found in Catering, 15 July 2020 for supplies that take takeaway food (VAT Notice 709/1). place on or after 15 July 2020. • More information about this can be found in sections 30.7.4 to 30.9.2 Name of What does it do? Who and what is eligible? How can it be accessed? Scheme Hotel and holiday accommodation of VAT guide (VAT Notice 700) via You will also benefit from the temporary reduced the UK Government website. rate if you: • supply sleeping accommodation in a hotel or The Flat Rate Scheme similar establishment • If you are a small business and use • make certain supplies of holiday accommodation the use the Flat Rate Scheme to • charge fees for caravan pitches and associated simplify your VAT calculations you facilities should be aware that certain • charge fees for tent pitches or camping facilities percentages have been reduced in • More information about how these changes apply line with the introduction of the to your business can be found in Hotels and temporary reduced rate of VAT. holiday accommodation (VAT Notice 709/3). • More information can be found in VAT Flat Rate Scheme. Admission to certain attractions • If you charge a fee for admission to certain The Tour Operators Margin Scheme attractions where the supplies are currently • If you are a business that buys in standard rated, you will only need to charge the and resells travel, accommodation reduced rate of VAT between 15 July 2020 and 31 and certain other services, and you March 2021. act in your own name, you may • However, if the fee you charge for admission is operate the Tour Operators Margin currently exempt that will take precedence and Scheme to simplify your your supplies will not qualify for the reduced rate. calculations. • More information about how these changes apply • Further information about how the to your business can be found in VAT: Admission introduction of the temporary charges to attractions guidance via the UK reduced rate of VAT will affect your Government website. calculations can be found in Tour Operators Margin Scheme (VAT Notice 709/5). Name of What does it do? Who and what is eligible? How can it be accessed? Scheme Retail Schemes • Catering businesses using retail schemes may have to alter their accounting systems for the period 15 July 2020 to 31 March 2021. • If you have a bespoke retail scheme agreement, you should review it and if you think an alteration is needed, contact your large business Customer Compliance Manager. • If you are not a large business customer you should contact [email protected]. • More information for catering businesses can be accessed via the UK Government website. VAT on Provides a temporary • A new temporary reduced rate of VAT of 5% was This temporary rate will apply from 15 admission reduced rate of VAT on announced on 8 July 2020 for admission to certain July 2020 to 31 March 2021. charges to eligible attractions attractions. attractions • This applies to businesses that make supplies of Further guidance and some examples admissions that are currently taxable at the are available via the UK Government standard rate. This includes: website. o shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions, similar cultural events and facilities

Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • Examples of where the reduced rate may apply could be attractions such as: o a planetarium, botanical gardens, studio tours and factory tours • It does not include any supplies that are exempt under Items 1 or 2 of Group 13 of Schedule 9 to VAT Act 1994. • The temporary reduced rate does not apply to admission to sporting events. • This temporary reduced rate only applies to admission fees. • However, where goods are part of the admission fee and are incidental to the main supply, the whole supply is eligible for the temporary reduced rate. • Further information can be found in paragraph 8.1 of VAT guide: VAT Notice 700 which can be found on the UK Government website.

Supplies which include other incidental supplies • If the main supply is the admission fee to one of the attractions listed above and any other supplies included are incidental, the whole supply will be eligible for the temporary reduced rate. It is the responsibility of each taxpayer to demonstrate that its supplies are eligible for the temporary reduced rate.

Name of What does it do? Who and what is eligible? How can it be accessed? Scheme Live online performances • If an admission fee is charged to view an online live performance (not a pre-recorded event), this may be eligible for the temporary reduced rate of VAT. • This depends on the circumstances in each case and is subject to the fee not already being covered by the Cultural VAT exemption. • When considering the correct VAT liability, you should also check the HMRC Public Notice 741A ‘Place of Supply of Services’, which also includes links to relevant guidance on digital services. Support for This fund is to support This fund will be administered through local Local authorities will contact travel Travel Agents travel agents in Scotland. authorities (your local council) and will provide one- agents in their area directly to seek the The Scottish Government off grants of up to £25,000 to eligible businesses. necessary information to confirm their recognises the specific eligibility and process payment. challenges faced by this • The level of grant awarded will depend on the sector and one-off grants rateable value of the premises from which you If you haven’t been contacted by your will be given through operate. local authority by 8 February 2021, local authorities to please contact your local authority eligible businesses. Financial assistance will be paid, as a one-off grant of: directly. • £10,000 for premises which have a rateable value of up to and including £18,000 • £25,000 for premises which have a rateable value of £18,001 or above.

Am I eligible? To be eligible for support through this fund you: Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • must be an agency, limited company or sole trader • must sell outbound travel services to customers for business and/or leisure purposes • must operate from fixed premises that are registered for Non-Domestic rates in a Scottish local authority area

• Businesses that operate from multiple premises are able to apply for funding for each of the premises from which they operate. However, this will be subject to subsidy control in line with the EU’s State Aid Temporary Framework. Support for This fund will provide bed Am I eligible? Local authorities will identify and invite Bed & and breakfasts (B&Bs) • B&Bs in Scotland that do not pay non-domestic eligible businesses to register for Breakfasts that pay council tax, but rates, but do pay council tax are eligible. The payment from 15 February 2021. There Paying not non-domestic rates, grants are only available to ‘registered serviced is no need to apply. Council Tax with financial support accommodation’. Grant equivalent to the Payments will be made every four Strategic Framework • Registered service accommodation’ refers to weeks from the start of January 2021. Business Fund Level 4 accommodation that had membership, This will cover the period of Level 4 payments. This amounts accreditation, registration or simple listing with a restrictions which came into effect from to grants of £2,000 every recognised hospitality or tourism agency, 26 December 2020, and the ongoing four weeks. representative body or marketing organisation lockdown period as long as Level 4 (national or local) prior to March 2020. restrictions are in place. • This can include listing on digital or online marketing platforms, such as Booking.com or a This grant is not retrospectively community website. However, this is restricted to backdated to 2 November 2020. Name of What does it do? Who and what is eligible? How can it be accessed? Scheme only those businesses marketing a B&B-type provision - not holiday, room or property lettings.

• Alongside demonstrating a digital presence or other listing, other criteria are: must provide breakfast; be able to demonstrate at least 35% of individual income is from affected business; evidence of active trading up to March 2020 and the intend to continue trading; trading profits below £50,000 in financial year 2019-2020; in business for at least a year and filed trading accounts for 2018-2019. Large Self- This fund is for larger self- The grant will make one-off payments of £2,000 to Local authorities will identify and invite Catering catering properties in eligible applicants. eligible businesses to register for Grant Scotland that have been payment. There is no need to apply. impacted by the single Am I eligible? household restrictions • Self-catering businesses are eligible if they have a This additional grant does not impact on during the coronavirus property which accommodates seven or more your eligibility for the Strategic (Covid-19) pandemic. people, and for which they pay non-domestic Framework Business Fund. rates.

• The number of bed spaces will be linked to records held by the Rates Assessors. A property must have been recorded as having seven or more bed spaces by the Assessor on 1st January 2021 to be eligible. Exclusive Use Provides financial support The grant will make one-off payments of £10,000 to Local authorities will identify and invite Grant for exclusive use eligible applicants. eligible businesses to register for Name of What does it do? Who and what is eligible? How can it be accessed? Scheme properties in Scotland Am I eligible? payment from 15 February 2021. There that have been impacted Exclusive use businesses are eligible for one-off is no need to apply. by the single household grants of £10,000 if they: restrictions during the • pay non-domestic rates This additional grant does not affect coronavirus (Covid-19) • have been evaluated by the Scottish Assessors your eligibility for the Strategic pandemic. Association as an "exclusive use venue" providing Framework Business Fund. overnight accommodation in their main building, in lodges at the property, or a combination of both Hostel Covid- A £2.3 million fund which This fund will provide financial support for the hostel This fund is open for applications. 19 Business aims to help keep hostel sector in the form of one-off grants. Support and businesses operating The deadline for applications is midday Continuity while coronavirus (Covid- Am I eligible? on Tuesday 2 March 2021. Fund 19) restrictions on • This fund is open to proprietors of hostel opening and travel are businesses. You may be a sole trader, a Apply online and find application still in place, and to partnership, a company limited by shares or by guidance via the VisitScotland website. support them to prepare guarantee, a registered charity, a Scottish limited for reopening in 2021 partnership or any other legal entity recognised If you operate multiple hostels, you will when restrictions are under Scots Law. be asked to submit information for each lifted. hostel being applied for. • You may either own or lease your business premises, but in either case you must be the Applications WILL NOT be assessed on a party who runs the business which has been first come first serve basis. adversely financially affected by the Covid-19 pandemic. There will be an application assessment process before the final decision is As part of the application process, you will be asked made. If your application is rejected, to confirm that: you can appeal the decision. Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • the business premises from which you trade was registered for non-domestic rates as of 23 March 2020 • the business was trading in the same premises, located in Scotland, as of 17 February 2021 • the non-domestic rates Property Reference Number for the business premise(s) • your business premises have a rateable value of £51,000 or lower • your business meets the definition of a hostel (see guidance on VisitScotland.org) • you market your business as a hostel in a manner consistent with the definition of a hostel • your business turnover as set out in your latest filed accounts (which represent pre-Covid-19 activity) is more than £10,000 for each individual hostel for which an application is being made for • the business was not in financial difficulty as of 31 December 2019 if you are a SME or large organisation (please see the Subsidy Control section in the guidance document for more information)

Read the full guidance on eligibility on the VisitScotland website before making an application.

Name of What does it do? Who and what is eligible? How can it be accessed? Scheme Events A £3.9 million fund which The fund is open to new applicants who were The fund is now open for applications. Industry provides financial support ineligible to apply to the Events Industry Support Support Fund to Scottish businesses Fund launched in August 2020. The fund will close for applications at 2 operating across the 5pm on 26 February 2021. events industry, that are Eligibility still facing hardship as a You are eligible if you can confirm that: Find application guidance and apply via result of COVID-19, to • you have a permanent place of business in the VisitScotland website. help keep them in Scotland business while • your business is an eligible events business as set Only one application per business will restrictions on events are out in the "Who is this for" section be accepted. still in place, so that they • your supply to, organisation of, and/or delivery of are able to support the or to events (as set out in the section "Who is this Businesses who were successful in delivery of events in for?") or your exporting of Scottish events receiving a grant award through the Scotland when expertise represents a minimum of 25% of your Event Industry Support Fund launched restrictions are lifted. total earnings from all activities in 2019/2020 in August 2020 will not be eligible for [Note: if you are a sole trader, please consider this fund. your total earnings for 2019/2020. If you are a company, please refer to the business receipts for Applications WILL NOT be assessed on a the business named on the application form first come first serve basis. when determining whether your supply to events represents a minimum of 25% of your earnings in There will be an application assessment 2019/2020] process before the final decision is • the 25% of the earnings referred to in criteria two made. If your application is rejected, is derived from an “eligible event type” listed in you can appeal the decision. Appendix A in the guidance on VisitScotland.org • your total earnings from eligible event types for 2019/2020 as set out in the corresponding filed accounts or self-assessment return (which Name of What does it do? Who and what is eligible? How can it be accessed? Scheme represent pre-COVID-19 activity) is more than £10,000 • you have not received a grant award from the Event Industry Support Fund launched in August 2020 • your business was not in financial difficulty as of 31 December 2019 if you are a SME or large organisation (please see the "Subsidy Control" section in the guidance on VisitScotland.org for more information)

Read the full guidance on eligibility on the VisitScotland website before making an application.

Who is this for? Scottish businesses operating across the events industry, particularly those in the industry’s supply chain. The following events businesses are eligible: • Events medical services • Health and safety provision for events • Audio visual and technology • Staging and temporary seating • Event equipment hire • Temporary event utilities • Production services for events • Marquee hire • Production crew • Event organiser/producer/promoter Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • Events freelancers • Catering • Security • Event transport • Accreditation solutions • Event merchandise • Photography • Ticketing • Marketing and PR • Design and print • Venue dressing • Activity providers • Exhibition services • Florists • PCO - professional conference organisers • DMC - destination management companies • Tour guide/operator for event groups • Translation services for event groups Scotland Provides financial support The fund offers a one-off grant and is open to Fund guidance will be available via the Tour to businesses operating businesses who are fully compliant with the Package VisitScotland website from week Operators - in Scotland as an inbound Travel and Linked Travel Arrangements 2018. beginning 1 March. Covid-19 tour operator and /or Business destination management This fund is not open to: • The fund will open for applications Support and company (DMC), • online travel agents on Thursday 4 March at 12pm. Continuity promoting and selling • retail travel agents Fund packaged products to • third party resellers • The fund will close for applications international markets. • outbound tour operators on Thursday 18 March at 5pm. • professional conference organisers Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • event planning companies and organisers • exhibition companies, production companies • marketing, PR and communication groups • individual service providers/suppliers to inbound tour operators/DMCs – this includes day tours/excursions, tour guides, visitor attractions, transport companies, venues, accommodations and restaurants

Detailed eligibility guidance will be available soon. Scotland Day Provides financial support • The fund is open to businesses who have been Fund guidance is available now via the Tour to businesses offering operating for at least one full year financial year VisitScotland website. Operators - day/multi-day before 31 December 2020. Covid-19 experiences in Scotland. • The fund will open for applications Business This fund is not open to: on Thursday 4 March at 12pm. Support and • online travel agents Continuity • retail travel agents • The fund will close for applications Fund • third party resellers on Thursday 11 March at 5pm. • water-based day excursion operators • air/aerial-based excursions such as sea planes or hot air balloons • registered taxi license holders • registered private hire license holders who have recently received the grant payment of £1,500 administered through their local authority and announced by the Scottish Government on 18 January 2021 Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • registered private hire license holders who cannot provide evidence that their sole remit is providing day/multi-day tour excursions • chauffeur companies that cannot provide evidence that their sole remit is providing day/multi-day tour excursions • outbound tour operators whose revenue consists of 50% or more products based outside of Scotland • professional conference organisers • event planning companies and organisers • exhibition companies • production companies • marketing • PR and communication groups • individual service • providers/suppliers to day/multi-day tour operators, such as freelance tour guides, visitor attractions, transport companies, venues, accommodation and restaurants Scotland’s A £3 million fund Eligibility Fund guidance is available via the Tour Guides intended to support tour • At least 75% of your business’s guided tours, VisitScotland website. Fund guides in Scotland who activities and experiences must take place within are facing financial Scotland. • The fund application will go live on hardship due to the • You must have a permanent place of business in Wednesday 3 March at midday. impact of COVID-19. Scotland (a registered business address or Applicants can apply via an online premises). application form on VisitScotland.org Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • Your business activities must meet the definition • Applications for the fund will close of ‘tour guiding’ as defined in the ‘Definition of a at 5pm on Wednesday 10 March Tour Guide’ section of the guidance document on 2021. VisitScotland.org. • Your business must have been negatively impacted by COVID-19, which has resulted in your business turnover being at least 50% less than as recorded in your last set of annual accounts. • Your business must intend to trade in 2021, when restrictions allow. • Your business must not have been in financial difficulty as of 31 December 2019 if you are a SME or large organisation (please see the 'Subsidy Control' section in the guidance document on VisitScotland.org for more).

The fund is not open to: • Any business that offers guided activities serving, wholly or mainly, a local market • Tour operators and experience providers that do not deliver guided activities • Registered taxi license holders, chauffeur companies or Private Hire Vehicle licensed operators, unless they can demonstrate that they offer guided tours • Riding schools for lessons Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • Indoor and outdoor sports activities, e.g. football, golf, tennis, netball etc; Outdoor/ indoor activity/ sports clubs, leisure and training centres • Dry ski slopes • Karting centres

Read the full guidance on VisitScotland.org Seafood Provides support to • The funding aims to help businesses which have Applications must be completed and Producers eligible shellfish catchers lost access to domestic and international food sent by 26 February 2021. Resilience and eligible shellfish and markets as a result of Covid-19 and the difficult Fund trout aquaculture trading conditions that have resulted from the Application forms can be downloaded businesses in Scotland end of the transition period following the UK’s from the Scottish Government website. which are experiencing withdrawal from the EU. Please read the application form financial hardship due to carefully before submitting. Covid-19 and issues with The scheme will provide vital cash to vulnerable exporting to the EU fishers and producers as quickly as possible in order There are separate forms for following the post-Brexit to: aquaculture businesses and for fishing transition period. • support the seafood producing sector vessels. You must complete the correct • ensure that viable businesses are not lost form for your business. • keep jobs in remote coastal communities If your business owns both vessels and • This funding does not prevent vessels from aquaculture undertakings, you will have fishing, or businesses from operating. to complete two applications (combined payments will be capped at £45,600). For shellfish vessels: Eligibility, payment rates and other • The grant amount awarded is calculated based on details are different for the two kinds of the average fixed costs for three months for a business, and total payments under the scheme are capped at £45,600 for the Name of What does it do? Who and what is eligible? How can it be accessed? Scheme vessel of a given size and operating in a given catching sector and £40,500 for the fleet segment. aquaculture sector. Full details of the funding available, including eligibility • The average fixed costs have been calculated criteria, are contained within the based on Seafish Fleet Economic Statistics for relevant application forms. 2016, 2017 and 2018, rounded to the nearest £100, and include insurance, hire and Once your completed application has maintenance, other vessel expenses, interest, been reviewed and deemed eligible, a some other financial costs and harbour duties. grant award letter will be sent to you, confirming the grant amount you are • Grants are subject to a cap of £45,600 per eligible to receive. The grant award undertaking and a maximum of £22,800 per letter must be signed and returned to vessel. A full list of grant amounts for vessels Marine Scotland, after which payments based on size and sector is available on the will be made as soon as possible. Scottish Government site.

For trout and shellfish aquaculture undertakings: • This support will be provided through three monthly grant payments for January, February and March 2021, respectively. A grant application must be completed for each month for which a grant is sought.

• Grants made under the scheme will subject to a cap of £40,500 per undertaking or £45,600 per undertaking where the undertaking also owns vessels in the catching sector eligible for support under the fund. Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • Specific grant amounts vary according to aquaculture sector and total sales – full details are available in the application form.

Am I eligible?

For shellfish vessels: • Scottish-registered static gear vessels, scallop vessels and nephrops trawlers of any length of any length are eligible.

Vessels must also: • have had annual UK landings exceeding £20,000 in any one year of 2017, 2018, 2019, with at least 50% of the declared overall catch value landed anywhere in that year being shellfish • have declared landings of shellfish into the UK in 2020 • Only vessels that meet these criteria are eligible for support from the fund. Due to the nature of this situation, the eligibility criteria could change at short notice.

For aquaculture undertakings: • Shellfish and trout aquaculture businesses that have lost all or part of their relevant market due to the Covid-19 pandemic and EU Exit are eligible for this fund. Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • To apply, you must be able to demonstrate that you have an active and authorised aquaculture production business producing shellfish or trout for the table market.

• Specific eligibility criteria for shellfish and trout aquaculture businesses with varying levels of sales are listed in the application form – please make sure you apply under the relevant section. Brewers This fund is to support This fund will be administered through local Local authorities will contact breweries Support Fund Scotland's brewing authorities (your local council) and will provide one- in their area directly to seek the sector. The Scottish off grants of up to £30,000 to eligible businesses. necessary information to confirm their Government recognises eligibility and process payment. that this sector has faced The level of grant awarded will depend on the unprecedented rateable value of the premises in which the brewery If you think you are eligible for this fund challenges since March is located and will also take into account annual and haven’t been contacted by 8 2020 as a result of the production level. Awards will be as follows: February 2021, please get in touch with coronavirus pandemic. • £10,000 for premises which have a rateable value your local authority directly. of up to and including £18,000 • £25,000 for premises which have a rateable value of £18,001 or above • £30,000 for a property from which they operate with a rateable value of over £51,000 or production over 5,000HL in 2019. • To be eligible for this fund you must be a brewery located in Scotland and registered as producers with HMRC under Excise Duty 226. Name of What does it do? Who and what is eligible? How can it be accessed? Scheme Open Fund: A £7.5m fund which aims Funding for Individuals Applications are now open. Sustaining to enable creative • Freelance and self-employed artists and creative Creative organisations to explore practitioners in Scotland can apply for projects There are no deadlines for this fund. Development ways of working that will supporting the development of their practice. Application forms along with application help them to adapt and • You may apply for funding to work with others if guidance and can be accessed via the respond to the current your practice is collaborative. Creative Scotland website. This includes changing circumstances • You must have a UK bank account. detail of decision making in the context • Apply for funding between £1,000 and £100,000 of Covid-19.

Funding for Organisations Note: Individuals and Organisations • Organisations and groups based in Scotland applying for a grant from £15,001 to whose work or project involves the arts, screen £100,000 you will be asked some and creative industries. additional questions and be asked to • All applicants must have a UK bank account. complete a separate form for assessing • Apply for a grant from £1,000 - £100,000. risk.

Hardship Supports creative • The fund will be open to both new and previous The fund will reopen at 2pm on Tuesday Fund for freelancers working in applicants to apply for up to £2,000 2 March 2021 via the Creative Scotland Creative Scotland who are website Freelancers experiencing financial • Awaiting detailed eligibility criteria hardship due to the loss Full fund guidance, including edibility of income as a result of criteria, will be available from 2pm on the COVID-19 pandemic Tuesday 2 March 2021. Screen Supports creative • The fund will be open to both new and previous The fund will reopen at 2pm on Tuesday Hardship freelancers working in applicants to apply for up to £2,000 2 March 2021 via the Screen Scotland Fund the screen sector who are website experiencing financial • Awaiting detailed eligibility criteria hardship due to the loss Name of What does it do? Who and what is eligible? How can it be accessed? Scheme of income as a result of Full fund guidance, including edibility the COVID-19 pandemic criteria, will be available from 2pm on Tuesday 2 March 2021. Musicians A £1 million fund offering To be eligible you must be: Applications are now open. Union grants of up to £200 for • an existing member of the Musicians' Union (new Coronavirus members who are members cannot apply) Find out more and apply via the Hardship experiencing genuine and • a UK resident Musicians Union website. Fund pressing hardship as a • suffering genuine hardship from loss of work due result of the coronavirus to the coronavirus pandemic The Musicians' Union will try to process (COVID-19) crisis. • the holder of a UK bank account into which the all claims within three working days of grant can be paid receipt. If your application is successful they’ll email you immediately to • You cannot apply to this fund if you’ve already confirm. You should receive your grant successfully received a payment from the within a further five working days. Musicians' Union Coronavirus Hardship Fund. Covid-19 This fund is designed to What can be funded Applications are now open. Adaptation support museums with Costs that are demonstrably necessary to facilitate Fund the costs of opening back safe re-opening and resumption of activity. This The fund is expected to close on 22 up in a way that ensures includes (but is not limited to): March 2021. (Museums the safety and confidence • PPE for staff and volunteers in line with Scottish Galleries of staff, volunteers and Government guidance Any funds awarded should be spent Scotland) visitors while restrictions • Additional cleaning equipment and products within 6 months of the date that they are still in place due to • Screens and barriers where these are required were awarded. COVID-19. The fund will • Signage support costs of essential • Contactless payment technology Applicants that have already received adaptations, equipment • Other equipment and materials necessary to an award from this fund but have and training. comply with government guidelines further need should contact MGS at • Training for staff Name of What does it do? Who and what is eligible? How can it be accessed? Scheme Awards [email protected]. • The minimum award in all cases will be £150 uk or 0131 550 4115. • Individual organisations can apply for up to £7,500 Submit your application via MGS online. • Partnerships of museums can apply for up to £10,000

Who can apply for this funding? • Any organisation that runs an accredited museum in Scotland can apply.

Non-Accredited Museums in Scotland that can demonstrate that they meet the following criteria: • Meet the agreed definition of a museum: “Museums enable people to explore collections for inspiration, learning and enjoyment. They are institutions that collect, safeguard and make accessible artefacts and specimens, which they hold in trust for society.” MA definition, 1988 • Operate a physical site/space/building which is normally open to the public for a minimum of 20 days a year. • The public must normally be able to see and engage with the museum’s collections. • Be a registered charity or a formally constituted not for profit organisation.

Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • Non accredited museums that wish to apply to the fund should contact MGS first so that eligibility can be verified no later than 10 March 2021.

Covid-19 Supports the installation Bus and Community Transport Applications to this fund are now open. Public of measures needed to Measures covered under the standard application Transport reduce the risk of COVID- include: The deadline for applications is 15 Retrofit Fund 19 transmission on • driver protection screens March 2021 at 5pm. vehicles and aims to • ceiling-mounted retractable screens between improve capacity and each row of seats Anyone interested in the fund is increase public • hand sanitiser dispensers and pole mounting encouraged to submit an application as confidence while on bracket soon as possible to ensure the best board. • face mask dispensers and bins possible chance of securing funding. • hands-free bell pushes • window hopper locks Applications for the COVID-19 Public • interior fogging equipment Transport Retrofit Fund are assessed on • automated UV cleaning solutions on push bell an ongoing, first-come-first-served basis ‘stop’ and payment areas until funding is fully allocated or the end • All funded vehicles must be currently in operation of the financial year, whichever is first. and must have been operational for a minimum of 12 months, primarily within Scottish local Find out more about the Covid-19 Public authority areas. A cap of £2,000 per vehicle Transport Fund including application applies and applicants may apply for funding to forms via the Energy Saving Trust retrofit up to 10% of their total bus fleet, or 20 website. vehicles (inclusive), whichever is greater. Applicants must not purchase any measures before receiving a formal Name of What does it do? Who and what is eligible? How can it be accessed? Scheme Taxi and Private Hire Car grant offer letter from Energy Saving • The applicant’s taxi(s) / private hire vehicle(s) Trust. If you do so, your application will must be licenced in Scotland. be refused. This is with exception to • All funded vehicles must be currently in operation micro businesses (including sole traders) and must be operational primarily within Scottish that have installed and paid for local authority areas. measures between 6 April – 8 October • A cap of £350 per vehicle applies and applicants 2020. may apply for funding to retrofit up to 25% of their total taxi / private hire vehicle fleet, or five vehicles (inclusive), whichever is greater. • Operators can apply for other measures, or to retrofit more vehicles. These applications are assessed on a case-by-case basis.

The following measures are available: • hand sanitiser dispensers and pole mounting bracket • easy clean seat covers • partition screening (Hackneys excluded) • automated UV cleaning solutions for card machines

Ferry, Light Rail and Planes • Applications will be reviewed on a case-by-case basis. Operators are encouraged to consider solutions that will improve public confidence and reduce the risk of COVID-19 transmission onboard their vessels, trains or aircraft. Name of What does it do? Who and what is eligible? How can it be accessed? Scheme Support for The Scottish Government This fund will be administered through local Local authorities will contact indoor Indoor is providing funding authorities (your local council) and will provide one- football centres in their area directly to Football support for Indoor off grants of up to £25,000 to eligible businesses. confirm their eligibility and process Centres Football Centres in • The level of grant awarded will depend on the payment. Scotland. They recognise rateable value of the premises from which they the unprecedented operate. Financial assistance will be paid, as a If you haven’t been contacted by your challenges that indoor one-off grant of: local authority by 8 February 2021, football centres have • £10,000 for premises which have a rateable value please contact your local authority experienced since March of up to and including £18,000 directly. 2020 as a result of • £25,000 for premises which have a rateable value coronavirus restrictions. of £18,001 or above

• To be eligible, indoor football centres must operate from premises that pay Non-Domestic Rates and be wholly indoor; hybrid centres with indoor and outdoor facilities are excluded.

• Businesses that operate from multiple premises are able to apply for funding for each of the premises. This claim will be subject to subsidy control in line with the EU’s State Aid Temporary Framework. Scottish A £1 million fund which Am I eligible? Applications to the fund are now open. Country provides immediate Eligible businesses are required to be entirely Sports support to tourism commercial in purpose and directly involved in The fund will close for applications at Tourism businesses within the facilitating country sports tourism activity. 5pm on 3 March 2021. Restart Fund country sports sector, the majority of which have to You are eligible if you: Name of What does it do? Who and what is eligible? How can it be accessed? Scheme date been ineligible for • meet at least one of the business types defined in Read fund guidance and apply via the other funding. the eligible business types detailed in the VisitScotland website. guidance • have a minimum turnover of over £10,000 • Applications will not be assessed on • can confirm that at least 75% of your annual a first come first serve basis. turnover is from country sport tourism activities, undertaken and delivered within Scotland • There will be an application • can confirm that your country sports tourism assessment process before the final activities serve wholly or mainly a market that is decision is made. If your application not local is rejected, you can appeal the • have a permanent place of business in Scotland decision. (registered business address or premises) • intend to operate your business in 2021 • can show your business was not in financial difficulty as of 31 December 2019 if you are a SME or large organisation – please see the Subsidy Control section in the guidance for more information

Read the full guidance on eligibility on the VisitScotland website before making an application.

Who is this for? This fund aims to assist a diverse range of country sports tourism businesses, including: • Sporting agencies • Guided sporting services • Land-based sporting businesses Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • Fishing charter operators

Read the 'eligible business type' list within the guidance on VisitScotland.org for more information. Temporary Provides support to • The fund will help offset the reduction in income The fund is administered by local Restrictions childcare services that resulting from operating below capacity and authorities. Fund for are currently only ensure these services can remain open. Childcare permitted to open to look • Grant amounts will vary according to the number You can apply for a grant covering the Providers after vulnerable children of Care Inspectorate registered places in each four-week period of restrictions from 4 or those of key workers. childcare setting. January to 29 January 2021.

Grants are available to childcare providers registered Services will need to have been open in with the Care Inspectorate as being either: each week of the four-week period to • a "day care of children" and a "private" or receive the full grant for each four-week "voluntary or not for profit" service; or restrictions period. Where services were • a "childminding service" and currently caring for only open for part of the restrictions 12 or more children period, then grants will awarded on a pro-rata basis and calculated based on • Providers also need to confirm which weeks the number of weeks open. within the restrictions period they were open to Applications for the first round will close deliver childcare to key worker and vulnerable on 1 March 2021. children. You will need to log in to your BIS • You are considered open if children of key account (or create an account) to access workers or vulnerable children are in physical the form and apply. attendance at the registered address of the identified registered setting/service. Further details are provided on the Scottish Government’s information Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • If staff are still working from a setting/service but pages on financial support for childcare no children attend that location, you are not services eligible to apply for a grant from this fund. Visit the Temporary Restrictions Fund • Full details of eligibility are available on the application site for more information Temporary Restrictions Fund application site. and to apply. Coronavirus Provides financial support • The fund aims to bring firms back up to the The deadline for applications is 31 Resilience to enable Scottish legal income they could reasonably have expected had March 2021 at midnight. and Recovery firms and Scottish law the pandemic not impacted on their levels of new Applications can be made to the Fund for centres to continue to legal aid business. The Legal Aid Interim Fees Scottish Legal Aid Board (SLAB), which Legal Aid offer legal aid services to scheme, which was introduced at the start of the will assess them on behalf of the the public. This is to pandemic to support cash flow to legal aid firms, Scottish Government. You can apply ensure ongoing support can be used in parallel with any application for online on the SLAB website. for legal aid clients, such support for this grant. as those experiencing The Scottish Government is the final housing, eviction and • Grant funding is available to applicants who can decision maker on all applications and debt issues. demonstrate that they have seen an adverse will make all payments. impact on new legal aid business in the year 2020-21 related to the coronavirus pandemic, and that they can commit to continuing to deliver Full details of the funding available, legal aid services until March 2022. eligibility criteria and what you need to apply are included with the application Am I eligible? form. You may be eligible for a one-off grant payment if Once your submitted application has you: been reviewed and deemed eligible, the • are a law centre or firm providing services funded Scottish Government will send you a by legal aid grant award letter confirming the grant • have been generating at least 20% of your amount you are eligible to receive. The business turnover from legal aid income before grant award letter must be signed and the coronavirus pandemic returned to the Scottish Government, • intend to continue operating in the legal aid after which payment will be made as sector after the coronavirus pandemic soon as possible. https://www.slab.org.uk/resilience- fund-grant-application-form/ Name of What does it do? Who and what is eligible? How can it be accessed? Scheme Visit Scotland Suspension of payments • VisitScotland is suspending Quality Assurance Suspension is applied automatically. Quality (totalling £1m) Scheme payments Only contact VisitScotland if you have Assurance • Applies to all participants in the QA scheme not already provided bank account Scheme details to allow for refunds to be processed. Email VisitScotland at customer.services@visitscotland.com Private Rent Offers interest free loans The interest free loan is available for PRS landlords Applications are now open Sector to landlords whose who: Landlord tenants are having • were, or had applied to become, registered The loan is being delivered by the Covid-19 difficulty paying rent before 01 February 2020; Energy Saving Trust on behalf of the Loan Scheme • are not classified as businesses; Scottish Government. (Scottish • have 5 or less properties available for rent Further information including online Government) • properties available for rent are classed as being application form, general guidance and within the private rented sector (as per the terms FAQs can be found via the Energy of the 2006 Housing Scotland Act) Savings Trust website. • have lost rental income as a result of tenants facing difficulty in paying rent as a result of the Covid-19 situation or where a rental property became vacant on or after 01 February 2020 and the landlord is unable to get a new tenant because of the restrictions currently in place. • The loan scheme funding may be used to pay the mortgage on a rental property where your mortgage lender is unwilling to provide a mortgage holiday or to pay living expenses that would usually be covered by the lost rental Name of What does it do? Who and what is eligible? How can it be accessed? Scheme income. This includes where the rental property has no mortgage or you are covering mortgage payments by other means.

• The loan scheme will cover lost rental income for up to 3 properties, although landlords will be able to indicate if they are losing rental income from more than one property. • Landlords will be able to apply for a loan to cover lost rental income for a period of up to 6 months, backdated to the 01 August 2020. An initial payment of half of the agreed amount will be available and landlords will be asked to verify the continued loss of income before the second instalment is paid. • Loan repayments will be deferred for 6 months following payment of the loan, with the loan being repaid in 24 monthly instalments. This will be kept under review as the Covid-19 outbreak progresses. The loan can be fully repaid at any point and requests for extension of the payback period will be considered on a case by case basis. • The loan is intended to provide an option where other forms of financial support are unavailable to the landlord. Where a landlord is eligible for other forms of support – for example the Coronavirus Self-Employment Income Support Name of What does it do? Who and what is eligible? How can it be accessed? Scheme Scheme - then they would be expected to take these up rather than apply for this loan. • Mortgage lenders are making 3 month repayment holidays available in line with UK Government commitments. In the first instance, landlords facing difficulties with mortgage repayments for a rental property are expected to seek a mortgage repayment holiday from their lender rather than apply for this loan. Coronavirus A fund for Zoos and If you run a zoo or aquarium in Scotland and are Round 2 is now open - deadline for Scottish Zoo aquariums in Scotland experiencing financial hardship as a result of the applications is 10 March 2021. and which are experiencing coronavirus (COVID-19), you may be able to apply for Email [email protected] or telephone: Aquarium financial hardship as a a 0% unsecured loan or grant of up to £100,000 from 0300 244 9999 to request an application Animal result of the COVID-19 the Scottish Government to pay for three months of pack. Welfare Fund crisis. animal care costs.

Loans are the primary The fund is: support mechanism and • in place to protect the welfare of animals living will be made available to on site or by rehoming any zoo or aquarium that • intended as emergency funding for zoos and meets the criteria. aquariums that have already taken up other forms of government and non-government Grants will only be support available when loan • not primarily aimed at saving businesses support would not be viable. This is considered Eligibility to be the case where a You are eligible if your zoo or aquarium is in Scotland zoo or aquarium has 12 and either: Name of What does it do? Who and what is eligible? How can it be accessed? Scheme weeks or less operating • holds a current full licence or dispensation under costs remaining, including the Zoo Licensing Act 1981 any loan or overdraft • has been inspected and granted an exemption facilities. under the Zoo Licensing Act 1981 due to its small size

In addition, your zoo or aquarium should: • not be run and/or funded by the local authority • not be an undertaking in distress as defined by Article 2(18) of Commission Regulation (EU) No 651/2014 (the General Block Exemption Regulation)

Before you apply you must have taken all reasonable steps to: • minimise costs while maintaining animal welfare, including accessing relevant government COVID- 19 cost-relief schemes (such as the coronavirus job retention scheme, business rates holiday, tax deferral and statutory sick pay rebate) • generate income in other ways, including applying for other government COVID-19 loans and grants, fundraising, insurance claims, bank loans and overdrafts • If you intend to apply for a grant you'll have to prove that you have 12 weeks or less operating costs remaining. Name of What does it do? Who and what is eligible? How can it be accessed? Scheme Coronavirus Provides grant funding to • If you are a zoo or aquarium in Scotland and are For more information and to request an Scottish Zoo eligible Scottish zoos and experiencing financial hardship due to the application pack contact The Scottish and aquariums experiencing coronavirus (COVID-19) pandemic which is Government: Aquarium financial hardship due to affecting your conservation projects, you may be Conservation the coronavirus (COVID- able to apply for a grant of up to £400,000 per • by email at [email protected] Project Fund 19) pandemic which is project to continue them. • Telephone: 0300 244 9999 affecting conservation projects You can apply for more than one project and any The deadline for applications is 10 grant award for conservation will not affect an March 2021. application for emergency welfare funding. Find out more information via the Find The fund is: Business Support website. • to continue with these vital conservation projects • to protect Scotland’s at-risk species • to assist zoos and aquariums that have already receive other forms of government and non- government support • not primarily aimed at saving businesses

Am I eligible? You can apply for the Scottish Zoo and Aquarium Conservation Project Fund if: • your project is for the conservation benefit of native Scottish species • your project is for promoting or developing understanding of scientific matters • if you have taken all reasonable actions to minimise costs while maintaining conservation Name of What does it do? Who and what is eligible? How can it be accessed? Scheme project objectives, such as applying for the Coronavirus Job Retention Scheme, business rates holiday, tax deferral, statutory sick pay rebate, etc • if you are able to demonstrate budget monitoring and forecasting for the eligible projects • if you are an organisation in possession of a current full licence or dispensation under the Zoo Licensing Act 1981, or have been inspected and granted an exemption under the Zoo Licensing Act 1981 due to your small size

You cannot apply if: • you are run and/or funded by the local authority • you are considered an undertaking in difficulty as defined by Article 2(18) of Commission Regulation (EU) No 651/2014 (the General Block Exemption Regulation) Name of What does it do? Who and what is eligible? How can it be accessed? Scheme Scottish Fund to support costal • The 26 councils in Scotland who have coastlines Fund is devolved to councils. Crown Estate businesses and third can use their remaining share of the £7.2m (2019- It will be allocated to the 26 local Fund sector organisations 20 allocation) fund which they have not yet authority areas which have coastlines, allocated to offer direct support to struggling with funding based on their share of the coastal enterprises and organisations, after adjacent sea area. agreement by the Scottish Government and COSLA. The scope of the 2020-21 fund has been • Coastal communities across Scotland will receive broadened this year in response to £9.7 million (2020-21 allocation) of revenue COVID-19, with local authorities now generated by the Scottish Crown Estate’s marine able to directly support businesses, assets, providing vital support for responding to including third sector organisations, the impact of coronavirus (COVID-19). affected by the pandemic. Renfrewshire £1.3 million Renfrewshire • Business Restart Loan - offers small and start-up Find out more information about this Coronavirus Council package of businesses and people self-employed with fund and how to apply via the Business interest free loans and interest free loans between £1,000 to £5,000 Renfrewshire Council website. Support Fund grants. repayable up to three years, to assist with short- term cashflow.

• Business Resilience Grant - provides a 50% match-funded grant from £1,000 up to £10,000 to support small and medium sized businesses, including people self-employed, in meeting changed objectives and plans for growth.

• Business Adaptation Grant - provides a match- funded grant from £1,000 to £2,500 to help small and medium sized businesses, including people Name of What does it do? Who and what is eligible? How can it be accessed? Scheme self-employed, to adapt their premises to meet physical distancing requirements.

• To qualify for support, the business must operate from a commercial premise in Renfrewshire.

Coronavirus Provides finance in the • A lender can provide up to 25% of your annual This scheme is open now for Large form of term loans, turnover. The maximum amount you can borrow applications of up to £200 million. Business revolving credit facilities is £200m. Interruption (overdrafts), invoice • Term loans and revolving credit facilities over This scheme has been extended until 31 Loan Scheme finance and asset finance £50m will be offered by CLBILS lenders which March 2021. (CLBILS) to mid-size and larger UK have secured additional accreditation. Find a lender: businesses with a group • The maximum size for invoice finance and asset • A list of accredited lenders offering turnover of more than finance facilities remains at £50m less than £50 million can be £45 million. CLBILS gives • The scheme provides the lender with a accessed via the British Business the lender a government- government-backed, partial guarantee (80%) Bank website. backed partial guarantee against the outstanding balance of the finance. • A separate list of accredited lenders (80%) against the • The borrower remains 100% liable for the debt. offering £50 million or more can also outstanding balance of • Finance terms range from 3 months to 3 years be found via the British Business the facility. • No personal guarantees are permitted for Bank website facilities under £250,000. • For facilities of £250,000 and over, claims on Approach a lender: personal guarantees cannot exceed 20% of losses • You should approach a lender after all other recoveries have been applied. yourself, ideally via the lender’s website. Your business must: • Not every accredited lender can • Be UK based in its business activity provide every type of finance • Have an annual turnover of more than £45 million available under CLBILS, and the Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • Have a borrowing proposal which the lender amount of finance offered varies would consider viable, were it not for the current between lenders. Please see the pandemic, and for which the lender believes the lenders’ websites for more provision of finance will enable the business to information on the amounts they trade out of any short-term to medium-term are able to offer. difficulty • Self-certify that it has been adversely impacted by The lender makes a decision: Covid-19 • The lender has the authority to • Not have received a facility under the Bank of decide whether to offer you finance. England’s Covid Corporate Financing Facility • Under the scheme, lenders will not (CCFF), or CBILS or BBLS take personal guarantees of any • Businesses from any sector can apply, except the form for facilities below £250,000. following: • For facilities above £250,000, o Credit institutions (falling within the remit of personal guarantees may still be the Bank Recovery and Resolution Directive), required, but claims cannot exceed insurers and reinsurers (but not insurance 20% of losses after all other brokers) recoveries have been applied o Building Societies o Public-sector bodies If the lender turns you down: o State-funded primary and secondary schools • If one lender turns you down, you can still approach other lenders • Companies borrowing more than £50 million within the scheme through CLBILS will be subject to further restrictions on dividend payments, senior pay and More details on this scheme can be share buy-backs during the period of the loan. found on the British Business Bank • Further information on changes introduced, website. including new provisions on seniority of CLBILS facilities, can be found on the CLBILS FAQs for Name of What does it do? Who and what is eligible? How can it be accessed? Scheme businesses page via the British Business Bank website. Commercial Insurance pay out (based • Most commercial insurance policies are unlikely to Insurance policies differ significantly, so Insurance on cover) cover pandemics or unspecified notifiable diseases, businesses are encouraged to check the such as Covid-19. terms and conditions of their specific • Businesses which have an insurance policy that policy and contact their providers. covers government ordered closure and pandemics or government ordered closure and unspecified notifiable disease should be able to make a claim (subject to terms and conditions of their policy). Business Businesses with existing • 3 month capital and interest holiday for all existing Applied directly to loans via Business Loans loans borrowers Loans Scotland Scotland and West of Note: Business Loans Scotland is aware of an Scotland Advanced Fee Fraud using their name. Business Loans Loan Fund Scotland does not ask a borrower for any up-front fees and any promise of this type of loan requiring an upfront fee is a con. Community £25 million programme Adapt & Thrive Programme The Adapt & Thrive Programme is now & Third which aims to support • Adapt and Thrive aims to support organisational open for applications until 31 March Sector charities, community change. 2021. Recovery groups, social enterprises • Working with an advisor, organisations will be Programme and voluntary supported to develop a plan so they can operate SCVO will be running regular organisations that are sustainably post-COVID. information webinars which they supporting people and • This may mean developing new income streams, strongly recommend you attend before communities through the restructuring the organisation, or changing how you start your online application. shift from lockdown to services are delivered. recovery. Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • All eligible organisations will now be able to access funding regardless of turnover size

• The top value of grants has increased to £75k (up from £25k)

Funding to implement the plan is also available: • Grants between £5,000-£75,000 • Flexible, 0% interest loans from £25,000 to £250,000. All loans recommendations will be based on an assessment of the organisation’s ability to service debt. • In some cases, a blended approach of both grant and loan may be recommended. When this is the case, the minimum loan ‘portion’ that can be offered is £25,000. • Detailed eligibility criteria for the Adapt & Thrive Programme can be accessed via the SCVO website.

Resilience A new fund for social It can be used to cover costs until government Visit the Social Investment Business and Recovery enterprises and charities payments are received, cover delays in trade website to download the application Loan Fund who are experiencing payments, support rapid scaling to meet an increase guidance and apply. disruption to their normal in demand or to provide a bridge to cover revenue business model as a shortfall for proven and profitable trading or The deadline to apply is 11.59pm on result of COVID-19. It has fundraising activity. Wednesday 31 March 2021. been established to make an existing government Name of What does it do? Who and what is eligible? How can it be accessed? Scheme scheme (the Coronavirus Am I eligible? Applicants will be considered on a first Business Interruption Eligible applicants will: come first served basis and the closing Loan Scheme) more • be a charity or social enterprise (if you’re a date of the fund is subject to constant easily accessible to Company Limited by Guarantee or a Company review. charities and social Limited by Shares, you must have ‘Social Objects’ enterprises. It can offer in your Articles.) loans of between • have been operating for a minimum of two years. £100,000 and £1,500,000 • have a minimum turnover of £400k. • have a turnover of less than £45m (whole group – if applicable). • have more than 50% of income from trading activity (whole group – if applicable). This eligibility criteria does not apply to registered charities and further education colleges. • trade in the UK and the loan will be used to support trading in the UK. • be able to confirm that the organisation has been adversely impacted by COVID-19. • be able to demonstrate that the organisation has a “viable” business proposition. • be able to demonstrate that the organisation was not an “undertaking in difficulty” as at 31 December 2019. • be able to confirm that the loan will not be used in an excluded sector. • be able to demonstrate that outcomes of the product or services provided are specifically relevant to improving people’s lives, even if Name of What does it do? Who and what is eligible? How can it be accessed? Scheme improving people’s lives is a secondary outcome area of your organisation.

• Full details on eligibility are included in the application guidance. The National The National Lottery All of their grant funds remain open as normal, but Visit the National Lottery Community Lottery Community Fund offers a they are prioritising applications that will support Fund website for more information and Community variety of grants ranging organisations and communities with the impact of to apply. Fund - from £300 to £150,000 Covid-19 - for example, organisations which: Scotland for voluntary, community • are supporting people who are at high risk from or public sector Covid-19 organisations. • are supporting communities most likely to face increased demand and challenges as a direct result of Covid-19 • have high potential to support communities with the direct and indirect impact of Covid-19

Funds can be used to help your organisation: • continue to deliver activity, whether you're responding to the immediate crisis or supporting recovery activity • change and adapt, becoming more resilient in order to respond to new and future challenges • Successful projects should benefit the local community.

To be eligible you must be a: • voluntary or community organisation Name of What does it do? Who and what is eligible? How can it be accessed? Scheme • registered charity • constituted group or club • not-for-profit company or Community Interest Company • statutory body (including town, parish and community council). • school (as long as your project benefits and involves the communities around the school)

Specific eligibility criteria varies for each grant. Visit the National Lottery Community Fund website for full details.

• You may be able to receive further funding to address Covid-19 even if you currently have another grant for something else. UK The UK Government has launched an online business support finder tool which shows some of the supports available to you Government and your business. Please note, this service mainly focuses on UK Government support schemes. Your business may also be Coronavirus eligible for support schemes operated by the Scottish Government or other agencies. Business The business support finder tool can be accessed at https://www.gov.uk/business-coronavirus-support-finder Support Please continue to check this summary for updates on financial support that may be relevant to your business. You can also Finder check for Scottish Government business support updates via https://findbusinesssupport.gov.scot/ Economic • The Scottish Government’s response to the Advisory Group on Economic Recovery report “Towards a Robust, Resilient Recovery Wellbeing Economy for Scotland: Report of the Advisory Group on Economic Recovery” can now be accessed via the Implementati Scottish Government website. on Plan • The response is an action plan for supporting Scotland’s economic recovery, one which focuses on jobs and supports our transition towards a wellbeing economy. • The Scottish Government have accepted all the recommendations from the Report and identify six key areas for action: Name of What does it do? Who and what is eligible? How can it be accessed? Scheme o Business recovery and sustainable, green growth o Engagement and partnership approach o Employment, skills and training o Supporting people and places o Investment-led growth for wellbeing o Monitoring progress and outcomes

Addressing • The Scottish Government’s response to the Report by the Enterprise & Skills Strategic Board sub-group on measures to the labour mitigate the labour market impacts from COVID-19 can now be accessed via the Scottish Government website. market • Across four themes, the ESSB set out recommendations for immediate action which the Scottish Government broadly emergency endorses: o Assistance to support business retention o Assistance for those facing redundancy o Training to enable unemployed people to transition into employment o Helping vulnerable people into employment

Coronavirus Guidance:

• Call centres and customer contact centre environments (26 November) • Caravan Sites & Holiday Parks (22 July): Scottish Government • Childcare services - school aged services (26 January): Scottish Government • Childminder services (26 January): Scottish Government • Cinemas and drive-in cinemas (03 December): Scottish Government • Close contact services (including hairdressers, barbers and tattoo artists and spas) (11 January): Scottish Government • Construction (15 July): Scottish Government • Creative Industries: Creative studios and shared workspaces (30 July): Scottish Government • Driving instructors and motor vehicle trainers (01 December): UK Government • Early Learning and Childcare services (30 October): Scottish Government • Events sector (03 December): Scottish Government • Farmers and Crofters (24 July): Scottish Government • Film and TV production (15 February): Scottish Government • Financial services (7 August): Scottish Government • Food & Drink (08 January): Food Standards Scotland • Forestry (16 June): Scottish Forestry • Funeral directors (25 November): Scottish Government • Horticulture, Fruit and Vegetables (30 June): Science & Advice for Scottish Agriculture (SASA) • Housing including house moving (07 August): Scottish Government • Laboratories and Research Facilities (15 January): Scottish Government • Manufacturing (08 January): Scottish Government • Museums, Galleries and Heritage attractions (10 July): Scottish Government • Onshore wind industry (31 October): Scottish Government • Performing Arts and Venues sector (10 November): Scottish Government • Places of worship (18 September): Scottish Government • Private Landlords and Letting Agents (03 September): Scottish Government • Retail (11 January): Scottish Government • Sports and Leisure Facilities (30 October): Scottish Government • Technology sector (21 August): Scottish Government • Tourism and Hospitality (20 January): Scottish Government • Transport operators (10 July): Transport Scotland • Vehicle Lessons (24 August): Scottish Government

Further related guidance for businesses and other organisations can be found on the Scottish Government website:

• Businesses and workplaces that must close and can remain open at protection level 4 (20 November) • General guidance for safer workplaces (16 December) • Guidance for festive period (26 November) • Guidance for working from home (19 January) • Guidance on individual risk assessment for the workplace (04 September) • Guidance on opening of public and customer toilets (27 June) • Guidance on travel and transport (11 February) • International travel and managed isolation (quarantine) (18 February) • Jobs that qualify for travel exemptions (03 September) • Local Protection Levels (19 January) • Returning to work safely (31 August) • Scotland’s Strategic Framework (23 October) • Shielding advice and support (26 November) • Small and micro business guidance (13 July) • Stay at home guidance (13 January) • Test and Protect (02 December)

Key Web Pages Specific to Covid-19 Business Support:

• ACAS - The Advisory, Conciliation and Arbitration Service: Advice for employers and employees • Business Gateway Local Offices: https://www.bgateway.com/local-offices • Business Gateway National: https://www.bgateway.com/resources/coronavirus-support • Creative Scotland Covid-19 Funding and Resource Directory: An A-Z of funding and resources • Enterprise Nation: Recovery Advice for Business • Entrepreneurial Scotland: ES Momentum support website • Federation of Small Businesses: COVID-19: Advice and guidance for small businesses and the self-employed • Flexibility Works: Support for employers to develop more flexible working practices • HMRC Digital Assistant: Support tool which provides information about coronavirus support schemes • Job Hub (Skills Development Scotland): Free service for employers recruiting for immediate jobs due to Covid-19 • Just Enterprise: Business support for social enterprises and enterprising third sector organisations • North Lanarkshire Funding Search: For charities, community groups and social enterprises in the North Lanarkshire Council area • Partnership Action for Continuing Employment (PACE): Redundancy help in Scotland • SAMH: Coronavirus and your mental wellbeing • Scotland Food and Drink: Sign up for daily coronavirus related email updates here • Scottish Chambers of Commerce: Business Advice & Guidance: Covid-19 • Scottish Council for Voluntary Organisations (SCVO): Third Sector Information Hub • Scottish Enterprise: Find and apply for current innovation funding calls • Scottish Government: https://findbusinesssupport.gov.scot/coronavirus-advice • Screen Scotland: Funding & support for Scotland’s screen sector • Support Local: Scottish food and drink directory connecting food and drink businesses and consumers across Scotland • Take Five to Stop Fraud: Beware of scammers offering to help with coronavirus related grants • UK Government: https://www.gov.uk/government/publications/guidance-to-employers-and-businesses-about-covid-19 • Visit Scotland: Guidance and advice for the tourism industry including FAQs and information from STERG • We Are Scotland - Stakeholders toolkit: For businesses/services to reopen safely. Includes FACTS guidance, posters and more