New Updates and Guidance
New
Eat Out to Help Out Scheme
Find more detailed information on the Eat Out to Help Out Scheme and how to offer the discount to your customers. You can also read guidance on how to register for the scheme.
Reduced VAT rate for hospitality, holiday accommodation and attractions
If you are a VAT registered business, check if you can temporarily reduce the rate of VAT on supplies relating to hospitality, accommodation, or admission to certain attractions here. The temporary reduced rate will apply to supplies that are made between 15 July 2020 and 12 January 2021.
Job Retention Bonus
The Job Retention Bonus is a one-off payment of £1,000 to employers that have used the Coronavirus Job Retention Scheme (CJRS) for each furloughed employee who remains continuously employed until 31 January 2021. The bonus will provide additional support to retain employees. To be eligible, employees will need to:
- earn at least £520 per month (above the Lower Earnings Limit) on average for November, December and January
- have been furloughed by you at any point and legitimately claimed for under the Coronavirus Job Retention Scheme
- have been continuously employed by you up until at least 31 January 2021.
Employers will be able to claim the bonus from February 2021. More information about this scheme will be available by 31 July and full guidance will be published in the Autumn
Information for businesses in Scotland
The Scottish Government published Phase 3 of its route map through and out of the crisis on 9 July. Find more information here. The Driver and Vehicle Standards Agency (DVSA) and Scottish Government have also announced that theory tests and motorcycle training will restart in Scotland on Wednesday 22 July, and motorcycle tests and tractor tests will restart on Monday 3 August.
Open consultation – Plastic Packaging Tax
At the March Budget, the government announced key decisions on the design of the Plastic Packaging Tax ahead of its commencement in April 2022. This included extending the scope of the tax to plastic packaging which has been filled before being imported into the UK (i.e. bottles which are filled with liquid). The tax will impact a wide range of industries including retail, construction and manufacturing. You can find out more information about how the tax might affect you in the consultation document. As a result of COVID-19 the consultation period has been extended by 3 months, with a new closing date of 20 August 2020. Read the consultation document and submit a response here.
CMA open letter to all package holiday businesses
The Competition & Markets Authority (CMA) has published an open letter to all businesses involved in organising package holidays for UK consumers.
Updated
How to treat certain expenses and benefits provided to employees during coronavirus
Information about ‘Coronavirus (COVID-19) tests’ has been added here. If you’re providing testing kits to your employees, outside of the government’s national testing scheme, either directly or by purchasing tests that are carried out by a third party, no Income Tax or Class 1A National Insurance contributions will be due.
Coronavirus Job Retention Scheme – Reminder of key dates
- Claiming for employees furloughed on or before 30 June. Claim by 31 July for employees furloughed through the Coronavirus Job Retention Scheme (CJRS) for periods ending on or before 30 June.
- Get ready for changes from 1 August. Employers will no longer be able to use a CJRS grant to cover National Insurance (NI) and pension contributions for furloughed employees from 1 August. You can submit August claims in advance, from 20 July.
- Working out your claims. Use HMRC’s online examples and calculator to help work out what you can claim, for claims ending on or before 31 July. From 10 July you will also be able to use these to help you work out claims ending on or before 31 August.
- Made a mistake on your claim? You can now delete a claim online within 72 hours of submitting it.
- More information on the Coronavirus Job Retention Scheme is available here.
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