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Coronavirus Information for Businesses

Update 23rd March

The UK and Scottish Government have announced a package of support for businesses a summery of which is outlined below:

Rates relief

ALL non-domestic properties in Scotland will get a 1.6% rates relief.  Businesses do not need to apply for this relief and it will be applied to their bill by the council.

Retail, hospitality and leisure businesses will get 100% rates relief. To get this relief, a property has to be occupied.

These reliefs will be available to non-domestic properties from 1 April 2020 to 31 March 2021.

The relief will be administered by the Council

(although its not stated we understand that Self-Catering units are eligible)



Retail, hospitality and leisure businesses with a rateable value between £18,000 and up to and including £51,000 will be able to apply for a one-off grant of £25,000.

A one-off grant of £10,000 will also be available to small businesses who get Small Business Bonus Scheme relief or Rural Relief

You can also get this grant if you applied for Nursery Relief or Disabled Relief but are eligible for the Small Business Bonus Scheme.

You can only apply for one grant – even if you own multiple properties.

It will be possible to apply for the grants from April 2020 and they will be available to 31 March 2021

The grants will be administered by the Council. More details on the application process will be shared as they become available.

All guidance on grants can be found on the Scottish Government website.

Wage subsidy  – Coronavirus Job Retention Scheme

All UK employers will be able to access support to continue paying part of their employees’ salary for those employees that would otherwise have been laid off during this crisis.

HMRC will reimburse 80% of furloughed workers wage costs, up to a cap of £2,500 per month.

To be eligible, employers must:

  • designate affected employees as ‘furloughed workers,’ and notify the employees of this change – changing the status of employees remains subject to existing employment law and, depending on the employment contract, may be subject to negotiation
  • submit information to HMRC about the employees that have been furloughed and their earnings through a new online portal (HMRC will set out further details on the information required)

For all the latest information visit the UK Government website


Coronavirus Business Interruption Loan Scheme

A new temporary loan scheme delivered by the British Business Bank will launch this week to support SMEs to access bank lending and overdrafts.

The government will provide lenders with a guarantee of 80% on each loan (subject to a per-lender cap on claims). The government will not charge businesses or banks for this guarantee, and the Scheme will support loans of up to £5 million in value.

To be eligible the business must:

  • be UK based, with turnover of no more than £45 million per year
  • have a borrowing proposal which, were it not for the current pandemic, would be considered viable by the lender, and for which the lender believes the provision of finance will enable the business to trade out of any short-to-medium term difficulty

The full rules of the Scheme and the list of accredited lenders is available on the British Business Bank website. All the major banks will offer the Scheme once it has launched. There are 40 accredited providers in all.




All UK businesses are eligible to defer Valued Added Tax (VAT) payments for 3 months, from 20 March 2020 until 30 June 2020.

This is an automatic offer with no applications required. Businesses will not need to make a VAT payment during this period. Taxpayers will be given until the end of the 2020 to 2021 tax year to pay any liabilities that have accumulated during the deferral period. VAT refunds and reclaims will be paid by the government as normal.


Self-employed support

If you are self-employed, you will gain access to the equivalent of statutory sick pay, and will be given tax deferrals, but are not part of the 80% earnings pledge. Those eligible can apply for Universal Credit.


Income tax for Self Employed

For Income Tax Self-Assessment, payments due on the 31 July 2020 will be deferred until the 31 January 2021.

If you are self-employed you are eligible. This is an automatic offer with no applications required.

No penalties or interest for late payment will be charged in the deferral period.

HMRC has also scaled up their Time to Pay offer to all firms and individuals who are in temporary financial distress as a result of Covid-19 and have outstanding tax liabilities.


Business Gateway

including contingency planning, is available from the local Business Gateway team.

Online guides, tutorials and further resources are available on the website.

01546 604555


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