Self-Employment Income Support Scheme a 5th grant covering May 2021 to September 2021 will be open to claims from late July 2021
The grant is taxable and will be paid out in a single instalment.
Guidance for claiming the grant will be available by the end of June 2021.
1. Who can claim
To be eligible for the grant you must be a self-employed individual or a member of a partnership.
1.1 When you must have traded
You must have traded in the tax years:
2019 to 2020 and submitted your tax return on or before 2 March 2021
2020 to 2021
You must either:
be currently trading but are impacted by reduced demand due to coronavirus
have been trading but are temporarily unable to do so due to coronavirus
1.2 Your tax returns
To work out your eligibility for the fifth grant, we’ll first look at your 2019 to 2020 Self Assessment tax return. Your trading profits must be no more than £50,000 and at least equal to your non-trading income.
If you’re not eligible based on your 2019 to 2020 tax return, we’ll then look at the tax years 2016 to 2017, 2017 to 2018, 2018 to 2019 and 2019 to 2020.
1.3 Deciding if you can claim
You must declare that:
you intend to continue to trade
you reasonably believe there will be a significant reduction in your trading profits due to reduced business activity, capacity, demand or inability to trade due to coronavirus from May 2021 to September 2021
You must keep evidence that shows how your business has been impacted by coronavirus resulting in less business activity than otherwise expected.
HMRC expects you to make an honest assessment about whether you reasonably believe your business will have a significant reduction in profits.
2. How the Self-Employment Income Support Scheme fifth grant is different
The amount of the fifth grant will be determined by how much your turnover has been reduced in the year April 2020 to April 2021.
We’ll provide more information and support by the end of June 2021 to help you work out how your turnover was affected.
2.1 How much you’ll get
How much you’ll get
30% or more
80% of 3 months average trading profits
less than 30%
30% of 3 months average trading profits
3. When you can claim
The online claims service for the fifth grant will be available from late July 2021.
If you’re eligible based on your tax returns, HMRC will contact you in middle of July 2021 to give you a date that you can make your claim from.
Business start reopening, cautious easing of lockdown
Hairdressers, garden centres, car showrooms and forecourts, homeware stores and non-essential click and collect services will be able to open from Monday 5 April Business start reopening after lockdown, subject to enhanced safety measures including physical distancing, face coverings and pre-booking where appropriate.
More college students will be able to return to on-campus learning and 12-17 year-olds will be able to resume outdoor contact sports from this date.
Restrictions on non-essential travel across local authority boundaries will remain in place.
People must stay within their council area for non-essential shopping and should only travel to another area for essential shopping if there are no practical alternatives.
People should also continue to work from home where they can to prevent unnecessary contact that could risk transmission of the virus.
The latest easing of restrictions comes as data shows continued suppression of Coronavirus (COVID-19), and progress on vaccination. Virtually all over 65 year olds have now received a first dose of the vaccine, and the average daily case rate is now 539 new cases per day, a decline of more than 75% since early January.
“We have made progress both in suppressing the virus and in vaccination, and therefore the changes I previously indicated will go ahead on 5 April.
“The stay at home rule is being replaced by a requirement to stay local – while Covid levels remain high in some areas, and while a lot of people remain unvaccinated, we do not want the virus to spread from areas with relatively high prevalence to areas with low rates of infection. That’s why the current travel restrictions, which prevent non-essential travel outside your local authority area, are really important.
“It will be easier to relax more restrictions in the future if case numbers remain under control, so when things open up slightly this weekend please continue to stick to the rules, and follow the advice and the instructions given by store staff to keep you and the other customers safe.
“Stay at home – for now – protect the NHS, and follow the FACTS advice when you are out and about to help save lives.”
Quarantine hotels to come in to force for international travellers arriving in Scotland from Monday 15 February
All arrivals to Scotland from outside the Common Travel Area must book and pay for managed isolation in quarantine hotels to help protect against the importation of Coronavirus (COVID-19) from 15 February.
Six hotels close to Aberdeen, Edinburgh and Glasgow airports with a combined capacity of 1,300 rooms will be used to implement the quarantine at a cost of £1,750 per individual traveller. Final costs for those not travelling alone are currently being worked through, as well as the details for a Managed Isolation Welfare Fund which will be launched for those who cannot afford the charge.
All arrivals must quarantine for at least ten days and will be tested twice for the virus – once on day two and once on day eight after arrival.
Existing travel exemptions will be strengthened, including limiting overseas training for elite sportspeople to athletes and coaches preparing for the Olympics and Paralympics.
A small number of arrivals will not be required to isolate, such as those involved in essential supply chains for goods coming into Scotland.
The Scottish Government will continue to engage with airports and discussions to secure a four nations approach to contracting the security, transport and accommodation services required are already underway.
As regulations to support the introduction of managed isolation are developed a range of offences and penalties to help ensure compliance will be considered.
It is still the case that all non-essential international travel is not permitted.
In a statement to Parliament the Transport Secretary urged the UK Government to match the comprehensive approach being taken by the Scottish Government.
Transport Secretary Michael Matheson said
To manage the risk of importing new variants, and to give vaccine deployment the best chance of bringing us closer to normality here in Scotland, we have to place further limits on international travel.
The UK Government has only committed to adopting this for travellers returning from “red list” countries. However, we know that is not sufficient and we will go further.
The clinical advice is clear that a comprehensive system of managed quarantine is essential to minimise the impact of new COVID-19 variants.
New package for hard-hit seafood sector businesses.
A new £7.75 million funding package will offer support to fishermen, seafood businesses and ports and harbours threatened by the ongoing effects of coronavirus (COVID-19) and EU Exit.
The package includes:
£6.45 million for the Seafood Producers Resilience Fund which will provide support to eligible shellfish catchers and producers, in addition to trout farmers who have faced issues exporting to the EU and have lost access to domestic food markets as a result of COVID-19
£1 million to be made available to support the investment plans of ports and harbours faced with a loss of income through landing fees
up to £300,000 to assist the welfare and emergency support activities of the Fishermen’s Mission in recognition of the hardship facing people working in the sector at this time
Fisheries Secretary Fergus Ewing said:
“In the absence of any further clarity on resilience funding from the UK Government we are stepping in to support the industry and coastal communities across Scotland and ensuring we meet the emergency needs of crews by providing welfare support through the Fishermen’s Mission.
In addition to this funding, last week we also supported calls for a new dedicated task force, and announced funding for two new experts to help businesses navigate the new processes and requirements.
Seafood sector “Both shellfish and trout businesses who have faced losses due to COVID-19 hospitality closures across Europe are now losing products or facing additional costs due to border disruption and new non-tariff barriers. It’s not just exporting, we know this has serious knock-on effects that ripples right through the supply chain from boats struggling to land at ports to not being able to sell their catch.
“The fund for shellfish and trout businesses will help the sector survive the ongoing loss of domestic sales due to COVID-19 and the current immediate challenges of Brexit, giving them some breathing space and allowing businesses to make the changes they need to adapt to the new, tougher, trading realities.”
Full details of the Seafood Producers Resilience Fund will be available on the Marine Scotland section of the Scottish Government website from Friday 5th February.
Funding for new seafood experts to help businesses navigate paperwork was announced by the Rural Economy Secretary last week.
The Scottish Government’s Communities Recovery Fund for community groups, charities, social enterprises and voluntary organisations impacted by COVID-19 and suffering from hardship closes to applications on Friday 12th February.
The UK Government announced a compensation scheme on Tuesday 19th January but has still to set out eligibility detail.
The Scottish seafood industry is highly reliant on exports, particularly to the EU. In 2019, seafood accounted for 57% of Scotland’s overall food exports and had a value of approximately £1.02 billion.
The EU is Scotland’s most significant overseas export market for seafood products, accounting for around three-quarters (76%) of Scottish seafood sector exports in 2019, and worth £777m. Scotland is a net exporter of seafood to the EU, with a trade surplus of £615m in 2019.
New funds to support businesses uniquely affected by the coronavirus (COVID-19) pandemic will launch this week.
From today, local authorities will start to approach brewers, travel agents and indoor football centres inviting them to claim grants of £10,000 or £25,000. A higher payment of £30,000 will be available to the largest brewers.
Councils will brief around 400 eligible businesses on their potential entitlement and ask them to provide supporting information and bank account details. Owners do not need to apply, or contact the local authority.
Finance Secretary Kate Forbes said:
“We started 2021 in a way none of us envisaged nor wanted, with additional measures in place to limit the spread of the new strain of COVID-19, protect our NHS and save lives.
“These funds recognise the unprecedented challenges that brewers, travel agents and indoor football centres have experienced since March as a result of necessary restrictions.
“We are acutely aware that this support can never compensate for the full impact on business, but we must work within the resources that are available to us, and we continue to respond to the evolving economic challenges arising from the pandemic.”
The Scottish Government has allocated £3 billion in business support since the start of the pandemic on top of support available through the UK Government.
• £10,000 for premises which have a rateable value of up to and including £18,000 • £25,000 for premises which have a rateable value of £18,001 or above • £30,000 for brewers only operating a property with a rateable value of over £51,000 or production over 5,000HL in 2019
New fund to support for taxi and private hire drivers affected by the pandemic will launch this week.
New fund to support taxi, Local authorities will directly approach an estimated 38,000 private hire and taxi drivers inviting them to claim a £1,500 grant to assist with fixed costs, boosting the support from other funding for loss of income available through the Scottish and UK Governments.
A new total of £57 million has been allocated by the Scottish Government – three times more than the allocation announced in December.
Councils will start contacting eligible drivers this week to brief them on their potential entitlement and ask them to provide supporting information and bank account details. They do not need to apply, or contact the local authority.
Support for taxi and private hire drivers
Finance Secretary Kate Forbes said:
“We know how difficult this pandemic has been for taxi drivers and their families. They’ve truly gone the extra mile, continuing to provide a vital service for key workers and vulnerable individuals throughout the lockdown and beyond.
“Following the introduction of tighter regulations at Christmas I have trebled the budget originally announced for this fund to £57 million, enough to provide grants of £1,500 to all of Scotland’s 38,000 taxi and private hire drivers.
“It will help to support the taxi trade by augmenting existing support and assisting drivers in meeting fixed costs including licence plate fees, rental fees and insurance payments for taxis not on the road.”