Government publishes “Eat out to Help Out” Guidance

Following the announcement by Rishi Sunak in his Summer Statement the Government has published guidance for businesses on how to use the “Eat Out to Help Out” scheme.  The guidance can be found by clicking here.
The key points are as follows:
  • The scheme will apply for Mondays, Tuesdays and Wednesdays throughout August.  This means the scheme effectively starts on 3 August.
  • It offers a government funded 50% discount on the cost of meals eaten on premises up to a maximum of £10 per diner.  
  • The discount applies to food and non-alcoholic drinks consumed on the premises.  It does not apply to alcoholic drinks, tobacco products, food or drink that is to be consumed off premises and food or drink that is sold as part of a private party, event or function taking place within an eligible establishment.
  • Business must register to be part of the scheme.  HMRC will perform fraud and compliance checks on registration and when claims are made.  Registrations open on 13 July 2020 and businesses will need:
  1.  Their Government Gateway ID and password (if they do not have one, they can create one when they register)
  2. The name and address of each establishment to be registered, unless they are registering more than 25
  3. The UK bank account number and sort code for the business (only provide bank account details where a BACS payment can be accepted)
  4. The address on the business’s bank account for the business
  5. VAT registration number (if applicable)
  6. employer PAYE scheme reference number (if applicable)
  7. Corporation Tax or Self Assessment unique taxpayer reference
  • Eligible establishments are those in which food is sold for immediate on-premises consumption – so takeaway only outlets will not qualify even if they put a table and chairs on the pavement outside!  Eligible establishments could include:
  1. restaurants
  2. cafés
  3. public houses that serve food
  4. hotel restaurants
  5. restaurants and cafes within tourist attractions, holiday sites and leisure facilities
  6. dining rooms within members’ clubs
  7. workplace and school canteens
The system to allow claims to be made will open on 7 August.  Claims can be made on a weekly basis and the system will eventually close on 30 September.  HMRC will aim to pay claims within 5 days and any amounts received under the scheme will be treated as taxable income.  VAT will also need to be paid on the full amount of the customers’ bills before the discount.  More details on making a claim can be found here:

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