Government announced a national lockdown for all of those business in the non-essential retail, leisure, personal care, sports facilities and hospitality sectors. This applies retrospectively for the period from 5 November 2020 until 2 December 2020 and applied once again for the national lockdown imposed on 5 January 2021.
This support scheme covered three periods:
- 5 November to 2 December 2020 (28 days). This scheme closed on 31 March 2021.
- 5 January to 16 February 2021 (42 days). This scheme closed on 31 March 2021.
- 16 February to 31 March 2021 (44 days). This scheme closes on 31 May 2021.
Eligibility
Your business may have been eligible if it:
- Occupies property on which it pays business rates, and
- Has been required to close because of the national lockdown, or
- Has adapted their business to offer Takeaway or 'Click and Collect' products (see below)
It has been agreed that business who have adapted their business to offer Takeaways and 'Click and Collect' products will be eligible for this scheme. This is because their substantive business had to close. This will include, for example, a restaurant who can no longer receive seated guests but has instead moved towards providing takeaway food collection or deliveries.
If the business was an existing takeaway-only premises then they will not be eligible for this payment.
How much you will have received
For the 28 day period from 17 October 2020 to 4 November 2020. This applied retrospectively and only to businesses in the leisure, hospitality and accommodation sectors.
Values information
| Category | Rateable value | One-off payment for 28 Day Period |
|---|
| Small |
RV £1 to £15,000 |
£1,334 |
| Medium |
RV £15,001 to £50,999 |
£2,000 |
| Large |
RV £51,000 and above |
£3,000 |
For the 42 day period from 5 January 2021 to 16 February 2021. This applied to businesses in the leisure, hospitality, accommodation sectors, non-essential retail and personal care sectors.
Values
| Category | Rateable value | One-off payment for 42 Day Period |
|---|
| Small |
RV £1 to £15,000 |
£2,001 |
| Medium |
RV £15,001 to £50,999 |
£3,000 |
| Large |
RV £51,000 and above |
£4,500 |
For the 44 day period from 16 February 2021 to 31 March 2021. This applied to businesses in the leisure, hospitality, accommodation sectors, non-essential retail and personal care sectors.
| Category | Rateable value | One-off payment for 44 Day Period |
|---|
| Small |
RV £1 to £15,000 |
£2,096 |
| Medium |
RV £15,001 to £50,999 |
£3,143 |
| Large |
RV £51,000 and above |
£4,714 |
This support scheme covered three periods:
- 5 November to 2 December 2020 (28 days). This scheme closed on 31 March 2021.
- 5 January to 16 February 2021 (42 days). This scheme closed on 31 March 2021.
- 16 February to 31 March 2021 (44 days). This scheme closes on 31 May 2021.
Exclusions
This grant will not be paid to the following:
- Businesses who have been able to stay open because they have not been required to close, as detailed on the lists below
- Businesses whose substantive business is a take away
- Businesses that are able to continue to trade because they do not depend on providing direct in-person services from premises and can operate their services effectively remotely (e.g. accountants, solicitors)
- Businesses that have chosen to close but not been required to will not be eligible for this grant. This includes business premises which were already closed directly before the restrictions were imposed
- Businesses which have already reached the state aid limit (see below)
- Business which are subject to insolvency or striking off action are not eligible for funding under this scheme
- Specific businesses subject to national closures since 23 March 2020 will not be eligible for this funding. This includes nightclubs and sexual entertainment venues where grants will be paid under a separate scheme for nationally mandated business closures
Business which had been required to close
According to the Health Protection (Coronavirus, Restrictions) (All Tiers and Obligations of Undertakings) (England) (Amendment) Regulations 2020 (SI 2020/1611) the following business have been required to close. Some local businesses will have been required to close earlier due to LCAL4 restrictions but all of the below have been required to close from 5 January 2021.
- Hotels and guest houses - other than those able to remain open to provide accommodation for work, education, to attend a funeral, provide refuge or to provide accommodation for the homeless, in a manner consistent with regulation 14(2) of the above regulation. Any hotel or guest house which provides accommodation in a manner consistent with regulation 14(2) will be eligible for a grant payment
- Restaurants, including restaurants and dining rooms in hotels
- Cafes, including workplace canteens
- Bars, including bars in hotels
- Social clubs
- Public houses
- Cinemas
- Theatres
- Nightclubs
- Bingo halls
- Museums and galleries
- Casinos
- Betting shops and adult gaming centres
- Spas
- Nail, beauty salons, hair salons and barbers
- Tanning salons
- Massage parlours
- Sexual entertainment venues
- Tattoo and piercing parlours
- Indoor dance studios, fitness studios, gyms, sports courts, swimming pools, bowling alleys, amusement arcades, playgrounds or soft play area or other indoor leisure centres or facilities, including indoor games, recreation and entertainment venues
- Circuses, funfairs and fairgrounds, theme parks and adventure parks
- Outdoor sports centres or amenities, including water sports, stables (for commercial use only), shooting and archery venues, golf courses, driving ranges
- Showrooms and other premises, including outdoor areas, used for the sale or cars or the hire of caravans or boats, and car washes
- Auction houses
- Aquariums, zoos and wildlife centres where animals are exhibited to the public as an attraction
- Conference centres and exhibition halls
Business which were able to remain open (these were not eligible for a grant payment)
According to the Health Protection (Coronavirus, Restrictions) (All Tiers and Obligations of Undertakings) (England) (Amendment) Regulations 2020 (SI 2020/1611), regulation 17 states the following business can remain open:
- Food retailers, including food markets, supermarkets, convenience stores and corner shops
- Off licences and licesed shops selling alcohol
- Pharmacies and chemists
- Newsagents
- Hardware stores
- Building merchants and building services
- Petrol stations
- Car repair and MOT services
- Bicycle shops
- Taxi or vehicle hire business
- Financial services, including banks, building societies and credit unions
- Post offices
- Funeral directors
- Laundrettes and dry cleaners
- Dental services, opticians, audiology services, chiropody, chiropractors, osteopaths and other medical or health services
- Vetinary surgeons
- Argicultural supplies shop
- Storage and distribution facilities
- Car parks
- Public toilets
- Garden centres
Tax implications
Grant income received by a business is taxable. The Local Restrictions Support Grant will need to be included as income in the tax return of the business.