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Restaurants and other similar establishments can now sign up to the Eat Out to Help Out Scheme, an initiative devised by the government with the aim of protecting hospitality sector jobs by encouraging people to safely return to dining out.
The scheme will:
There is no limit to the number of times customers can use the offer during the period of the scheme. Customers cannot get a discount for someone who is not eating or drinking.
It is expected that the discount will be offered during the whole of the opening hours on all the eligible days and on all qualifying sales of food or drink. The terms of the scheme cannot be changed – the discount offered must be 50%.
On registering, a business will be able to download free promotional material, including the campaign logo, and will be sent a display sticker. Establishments who have registered will be published on the GOV.UK website so the public can see who is taking part.
The scheme is open to any business UK wide which:
“On the premises” means any area set aside for the consumption of food or non-alcoholic drink by that establishment’s customers and includes an outdoor seating area designated to the business.
It does NOT include informal outside seating such as a take-away or mobile van putting a table and chairs on the pavement.
Eligible businesses could include:
The scheme is open to businesses which have used other schemes.
Businesses which are ineligible for the scheme include:
Applying the discount
The discount can be applied to food and/or non-alcoholic drink purchased for immediate consumption on premises, up to a maximum discount of £10 per diner (inclusive of VAT). There is no minimum spend requirement.
The discount cannot be applied to:
If a customer is dining in and then takes away the remainder of their meal, the discount will still apply.
A diner is any person, adult or child, for whom food or drink is being purchased for consumption on premises. A diner does not need to be the paying customer.
In order to calculate the amount of the discount:
VAT should still be charged on the full amount of the bill.
The scheme can be used with other offers and discounts. These should be applied first with the scheme discount calculated on the reduced amount of the bill.
Registration for the scheme is now open and will close on 31 August. An agent will not be able to apply on behalf of the business.
In order to register, a business will require:
The business may also require its:
If registering more than 25 establishments that are part of the same business then details for each one do not have to be provided.
Instead, a link to a website which contains details of each establishment participating in the scheme, including the trading name and address, should be provided.
On registration the business will be provided with a registration reference number which will be needed for claiming repayments.
The business should maintain a record, for each day the scheme is in operation, of:
If the scheme applies to more than one establishment then separate records should be kept for each.
Making a claim
Claims can be made on a weekly basis starting on 7 August 2020 although they can only be made 7 days after registrations. The service will close on 30 September. HMRC will pay eligible claims within 5 working days.
Any money received through the scheme will be treated as taxable income.
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