Covid 19 - What you need to know - Eat out, to help out - UPDATE

Further to the Chancellor’s announcement yesterday (Wednesday 8th July) of the “Eat out, to help out” scheme, the Government has now published additional details about the scheme, how to register and who will qualify.

On Mondays, Tuesdays, and Wednesdays throughout August (13 days in total) diners at participating restaurants will be able to claim a 50% discount (up to the value of £10 per head) on food and non-alcoholic drinks (to be consumed ‘immediately’ on the premises). HMRC have stated they will pay eligible claims within 5 working days.

The scheme will be open to food businesses which had been registered with the relevant local authority on or before 7th July 2020 as a food business. Therefore businesses registering after this date will not qualify.

Businesses who will not be eligible to register include:

• An establishment that only offers takeaway food or drink.
• Catering services for private functions.
• A hotel that provides room service only.
• Dining services (such as packaged dinner cruises).
• Mobile food vans or trailers.

Businesses wishing to take advantage of the scheme must register via a Government online portal on or after 13th July 2020; registration closes on 31st August 2020. Advice from the Government on the scheme states an agent cannot apply on your behalf (businesses will have to register directly). Claims will not be accepted for a period of 7 days, after registration, although this does not appear to mean that claims in that period cannot be then submitted (after the 7 day waiting period) for consideration.

The last day for submitting claims accrued in August will be 30th September 2020.

To register, you must have:

• Your Government Gateway ID and password (if you do not have one, you can create one when you register).
• The name and address of each establishment to be registered, unless you are registering more than 25 locations.
• The UK bank account number and sort code for the business (only provide bank account details where a BACS payment can be accepted).
• The address on your bank account for the business (this is the address on your bank statements).

[If you’re registering more than 25 establishments that are part of the same business, you do not have to provide details for each one.]

You may also need your:

• VAT registration number (if applicable).
• Employer PAYE scheme reference number (if applicable).
• Corporation Tax or Self Assessment unique taxpayer reference.

Once registered, you can download promotional material to let customers know you are registered and part of the scheme.

For each day you’re using the scheme, you must keep records of the:

• Total number of people who have used the scheme in your establishment.
• Total value of transactions under the scheme.
• Total amount of discounts you’ve given.

If you are using the scheme for more than one establishment, you must keep these records for each.