Support for Business

Support for business

“Our collective response has required us to take some difficult decisions to deal with the public health risk, which we recognise has been extremely challenging for businesses and the economy as a whole. We also recognise the efforts that businesses have made to ensure that they are operating in a way which minimises the risk from the virus when they have been able to open. As we move slowly and carefully towards reopening parts of the economy, we will continue to work with sector bodies and business organisations to ensure that guidance is developed collaboratively. We recognise that some sectors will still be restricted even at Levels 0 and 1, particularly while physical social distancing and other non-pharmaceutical interventions, such as face coverings, are in place. So, we will continue to talk to business and other sectors about the contents of Levels 0, 1 and 2, for example the size of gatherings allowed at sporting and cultural events and in places of worship. We will also continue to review and consider the need for physical social distancing and other interventions.. We hope to be able to relax the current restrictions further as the data allows.

“We recognise the financial challenges that have faced businesses this last year and hope that these changes will pave the way for thousands of businesses across Scotland starting the journey back to normality. In February we said that we would maintain and build on the Strategic Framework Business Fund (SFBF) and the £120 million Local Authority Discretionary Fund beyond 31 March and of course our plans for business support have been closely aligned with the wider changes. Recognising the importance of front-loading that support to help businesses prepare to reopen, we will:

  • on 22 March, make one final four-weekly payment of the SFBF, with no new claims permitted
  • on 19 April, automatically give all SFBF recipients a combined two-week supplement and a one-off restart grant: up to £7,500 for eligible retail premises; and up to £19,500 for eligible hospitality and leisure The infrastructure for the SFBF will be retained and used as required in future for business support linked to any local outbreaks”

On 19 April 2021, all businesses currently in receipt of support through the Strategic Framework Business Fund on Non-Domestic Rates will automatically receive a combined final 2-week supplement and a one-off restart grant to help them reopen:

  • Retailers in receipt of SFBF will be eligible for grants up to £7,500 based on rateable value:
    • for properties with a rateable value below £51,000: £7,000 (£6,000+£1,000)
    • for properties with a rateable value above £51,001: £7,500 (£6,000+£1,500)
  • Hospitality and leisure businesses in receipt of SFBF will be eligible for grants up to £18,000 based on rateable value:
    • for properties with a rateable value of £15,000 or under: £9,000 (£8,000+£1,000)
    • for properties with a rateable value between £15,001 and £51,000: £13,000 (£12,000+£1,000)
    • for properties with a rateable value of £51,001 or over: £19,500 (£18,000+£1,500)

Read more here.

Support for Small Accommodation Providers Paying Council Tax Fund: Eligibility Criteria – B&Bs

In order to evidence eligibility for this grant,  you can collate the following to apply from 15th March. The window to apply is just one week – CLOSES 22 March.

For B&Bs and guest houses, the business will need to:
  • Confirm that the business premises operates as a guesthouse, bed & breakfast, or similar small serviced accommodation (see fund guidance for definition)
  • Confirm that the applicant/business pays council tax
  • Confirm that your business receipts represent a primary source of income (one third or more of earnings)
  • Confirm that you can provide evidence of active trading up to March 2020 and had intended to continue trading in the tax year 2020-21
  • Confirm that you are not currently in receipt of COVID-19 related business grant support through the Strategic Framework Business Fund for the premises
  • Provide evidence of business insurance
  • Provide evidence of membership, accreditation, registration or listing with a recognised hospitality or tourism agency, representative body or marketing organisation, either national or local (for example, VisitScotland, Association of Scotland’s Self-Caterers, SBBA, your local destination marketing organisation, AA, Quality in Tourism, etc). Online booking platform listing alone is not accepted as evidence.

Notes:

We believe the following supporting documentation might be required and may help if you have it ready:

  • Proof of identity, ideally photographic (for example a valid passport or driving licence)
  • Proof of business address (for example a recent council tax bill or utility bill)
  • Your self-declaration that the business operates as a guesthouse, bed & breakfast, or similar small serviced accommodation
  • Can provide evidence of active trading up to March 2020 and had intended to continue trading in the tax year 2020-21 which may be required as a self-declaration
  • Have evidence of membership, accreditation, registration or listing with a recognised hospitality or tourism agency, representative body or marketing organisation; national or local (for example, VisitScotland, Association of Scotland’s Self-Caterers, your local Destination Marketing Organisation, AA, Quality in Tourism etc)
  • Have your Business Insurance Policy document ready. If you do not have specific Business Insurance, including appropriate Public Liability Insurance you should ensure that you do.
  • One of the folllowing:
    • HMRC unique tax reference
    • Or VAT registration number
    • Or Business Registration Number (provided by Companies House, Charities Commission, Mutuals, Public Register and other statutory and regulatory bodies that you must file accounts and annual membership details with)

All B&Bs, self-catering businesses and guest houses that were previously supported by either the Bed and Breakfast Hardship Fund or the Creative, Tourism and Hospitality Hardship Fund are automatically eligible for support under this scheme. These business SHOULD HAVE BEEN CONTACTED by the local authority and invited to apply for payment. However, IF YOU HAVE NOT BEEN CONTACTED – PLEASE APPLY NOW:

If you have not been contacted by your Local Authority, you can apply between 15th and 22nd via your Local Authority Search for:   Small Accommodation Providers Paying Council Tax Grant

 

Support for Small Accommodation Providers Paying Council Tax Fund: Eligibility Criteria – Self-Catering

In order to evidence eligibility for this grant,  you can collate the following to apply from 15th March. The window to apply is just one week.

  • Confirm that the business meets the definition of a self-catering property as defined in The Council Tax (Dwellings and Part Residential Subjects) (Scotland) Regulations 1992
  • Confirm that the applicant/business pays council tax
  • Confirm that your business receipts represent a primary source of income (one third or more of earnings)
  • Provide auditable data to support one of the following statements:
    • a) My property was occupied for more than 140 days in financial year 2019-20, or
    • b) Due to a poor trading season my property was not occupied for 140 days in the financial year 2019-20 but was occupied for more than 140 days in either of the 2 financial years preceding
  • Confirm that you are not currently in receipt of COVID-19 related business grant support through the Strategic Framework Business Fund for the premises
  • Provide evidence of business insurance
  • Provide evidence of membership, accreditation, registration or listing with a recognised hospitality or tourism agency, representative body or marketing organisation, either national or local (for example, VisitScotland, Association of Scotland’s Self-Caterers, your local destination marketing organisation, AA, Quality in Tourism, etc).  Online booking platform listing alone is not accepted as evidence.

Notes:

We believe the following supporting documentation might be required and it may help if you have it ready:

  • Self-catering properties on Council Tax must be made available for “letting, on a commercial basis and with a view to the realisation of profits, as self-catering accommodation for short periods amounting in the aggregate to 140 days or more in the financial year”.
  • Have a copy of your council tax bill ready.
  • We understand that evidencing that your business receipts represent a primary source of income (one third or more of earnings) will be self-declaratory.
  • Have evidence of your occupancy ready: your SuperControl / Freetobook / Bookster / other occupancy record. If you do not have this formally, you must provide auditable data for example a spreadsheet with dates booked and a total number of nights evidenced.  A handwritten diary will not suffice.
  • Have your Business Insurance Policy document ready. Airbnb insurance will not suffice. If you do not have specific Business Insurance, including appropriate Public Liability Insurance you should ensure that you do.
  • One of the following:
    • HMRC unique tax reference
    • Or VAT registration number
    • Or Business Registration Number (provided by Companies House, Charities Commission, Mutuals, Public Register and other statutory and regulatory bodies that you must file accounts and annual membership details with)

If you have not been contacted by your Local Authority, you can apply between 15th and 22nd via your Local Authority:  Search for:   Small Accommodation Providers Paying Council Tax Grant