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COVID-19 BUSINESS HARDSHIP FUND

The Scottish Government have announced a new grant available to businesses closed or impacted by the ‘Covid-19 Break Restrictions’ which came into effect on 9 October.  This mainly applies to hospitality businesses which were required to close or operate in a restricted way, but some other sectors also qualify.  Businesses who do qualify may be able to receive a one-off grant of £1,440 or £2,155 depending on the rateable value of their premises.

This scheme is a being  administered by local authorities. More information on who qualifies and how to apply can be found here:

https://www.gov.scot/publications/coronavirus-covid-19-restrictions-fund/pages/local-authority-website-links/

THE CLOSING DATE FOR APPLICATIONS IS 5PM TUESDAY 3 NOVEMBER 2020

JOB SUPPORT SCHEME

HMRC have also issued further guidance on the Job Support Scheme which comes into effect on 1^st November.

There are two different schemes being introduced – Job Support Scheme Open (employers facing decreased demand) and Job Support Scheme Closed (employers legally required to close their premises). 

Generally the Open scheme will apply in most cases, with the main points to note:

• Employees must work a minimum of 20% of their ‘usual’ hours.  For employees with variable hours, care must be taken that the 20% threshold is met by referring to hours worked in the 2019/20 tax year.
• The employer must pay hours worked in full. 
• Hours not worked but covered by the scheme are paid to the employee at 66.67% of their normal pay. The employer must fund 5% of this and the remaining 61.67% can be reclaimed from the government.

Further guidance on both schemes can be found at the link below:

https://www.gov.uk/government/publications/the-job-support-scheme/the-job-support-scheme