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There will be two grants in the period November 2020 to April 2021. The first will cover the period 1 November 2020 to 31 January 2021 and will provide a taxable grant covering 20 per cent of average monthly trading profits, capped at £1,875 in total, paid out in a single instalment.
The second grant will cover a three-month period from the start of February until the end of April. The Government will review the level of the second grant and set this in due course.
The grants are subject to Income Tax and National Insurance Contributions.
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