C-19 Grant funding for business
C-19 Time to pay agreement
C-19 Loan Funding
C-19 VAT Deferred Payments
C-19 Business rates
C-19 Company Directors & Shareholders
C-19 IR35 & Off-payroll working
C-19 Insolvency & Directors
C-19 Self-employment income support scheme
C-19 Landlords & tenants
C-19 Late payment interest rate
C-19 Reduced rate VAT
C-19 Deferring Income Tax payments
C-19 Working from home
C-19 Future Fund loan scheme
C-19 Recovery Loan Scheme
C-19 Restart Grant Scheme
Employer-provided PPE & testing
C-19 Test & trace/isolation support
COVID-19: Grant funding for business - Updated: 18 May 2021
Grant funding for business
What cash grants are available to support businesses during the Cornonavirus crisis?
An index with links and summaries.
Funding to pay employee wages.
Grant funding for the self-employed.
Test and Trace Payments
£500 payment for those on low income who are forced to self-isolate.
Restart Grant Scheme
Local council grants for businesses in the non-essential retail sector to support reopening as restrictions are lifted.
For businesses in England that are required to shut because of local interventions.
Funding for businesses eligible for Small Business Rates Relief (SBRR) and Rural Rates Relief (RRR).
Businesses in England in receipt of the rates Expanded Retail Discount with a rateable value of less than £51,000.
Of £25,000, £10,000 or any amount under £10,000 for small and micro businesses that are not eligible for other grant schemes. Closed June 2020. See Local Restrictions Support Grant for November 2020 +.
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For new six-month job placements for 16-24 year-olds
Financial assistance for England’s fishing and aquaculture
Launched on 29 April 2020 and closed on 11 May 2020
An animal welfare grant of up to £100,000 for your zoo or aquarium
Farmers who have lost more than 25% of their income
Film & TV Production Restart Scheme
For UK film and TV productions struggling to get insurance for COVID-related costs and help productions back up and running.
Grants for the rest of the UK
Restart Grant Scheme
See Restart Grant Scheme opened
Local Restrictions Support Grant
As updated on 5 January 2021:
New grants announced for closures due to the new national lockdown, based on the rateable value of business property:
Grant Rateable Value
£4,000 Up to £15,000
£6,000 £15,001 - £51,000
£9,000 Over £51,000
As updated on 29 October 2020:
Small Business Grant Fund, Rural Rates Relief and Retail, Hospitality and Leisure Grant
Grant Eligibility criteria
£10,000 Any business eligible for Small Business Rates Relief (SBRR) and Rural Rates Relief (RRR)
£10,000 A retail, hospitality and leisure business with a rateable value of up to £15,000
£25,000 A retail, hospitality and leisure business rateable value of over £15,000 and less than £51,000
£ nil Businesses with a rateable value of £51,000 or over are not eligible for this scheme
Hereditaments (premises) included in this scheme are those which on the 11 March 2020 were eligible for relief under the business rate Small Business Rate Relief Scheme (including those with a Rateable Value between £12,000 and £15,000 which receive tapered relief) or are eligible to the Expanded Retail Discount and have a rateable value of less than £51,000.
Only one grant may be awarded per hereditament.
Discretionary Grant Fund 2 : January 2021
There will be a new £594 million Discretionary Grant Fund available for those businesses who are not eligble for the latest LRSG funding. Details are yet to be published.
Discretionary Grant Fund 1: March to June 2020
A Discretionary Grant Fund for small and micro businesses that are not eligible for other grant schemes.
A grant of £25,000, £10,000 or any amount under £10,000.
A business is potentially eligible if it:
Priority applications are given to:
You cannot apply if:
How to apply
Go to your local council’s website to find out how to apply. Applications close at 9am on 15 June 2020.
Fisheries Response Fund
Domestic Seafood Supply Fund (DSSS)
See DSSS scheme
Zoos Hardship Fund
An animal welfare grant of up to £100,000 for your zoo or aquarium affected by coronavirus (COVID-19).
You can apply to the Zoos Support Fund if your zoo or aquarium is based in England and either:
Dairy Hardship Fund
Film & TV Production Restart Scheme
The scheme provides £500 million for UK film and TV productions struggling to get insurance for COVID-related costs and help productions back up and running.
Note: The formal commencement of the scheme is conditional upon the European Commission providing State Aid approval.
Registration deadline: 31 December 2020. Claims will be able to be submitted up to 30 November 2021 for losses incurred up until 23:59 GMT on 30 June 2021.
Applications can now be made via the appointed Third Party Administrator, Marsh Commercial.
See HM Treasury: Film & TV Production Restart Scheme - Draft Rules
See HM Treasury: Film & TV Production Restart Scheme - Draft Explanatory Notes
The government’s ‘Kickstart’ job creation scheme aims to help young unemployed people. It is now open for applications.
Kickstart was announced by the Chancellor in his summer economic update.
The scheme can be used to create new six-month job placements for 16-24 year-olds currently on Universal Credit and at risk of long-term unemployment.
See Kickstart Scheme
Are these grants taxable?
What are the VAT implications?
HMRC have not provided any guidance as to whether the grants will be subject to VAT or count towards turnover for VAT registration limits. Normal principles are expected to apply meaning:
What about state aid rules?
UK Government grants counts towards state aid.
Anti-fraud: any business caught falsifying their records to gain additional grant money will face prosecution and any funding issued will be subject to clawback.