The Christmas support payment is a mandatory grant to wet-led public houses in the Christmas period.
A single grant will be paid to cover the period from 2 December to 29 December 2020 to each eligible business.
Businesses with more than one qualifying property will receive more than one grant.
£1,000 for the period 2 December to 29 December 2020.
There is no definitive description of a traditional pub or public house in law that could be readily used by Local Authorities to determine eligibility. However, for the purposes of this grant, pubs should under normal circumstances (without local or national restrictions) be described as:
- open to the general public
- allow free entry other than when occasional entertainment is provided
- allow drinking without requiring food to be consumed and permit drinks to be purchased at a bar
- for these purposes, the definition of a pub should exclude: restaurants, cafes, nightclubs, hotels, snack bars, guesthouses, boarding houses, sporting venues, music venues, festival sites, theatres, museums, exhibition halls, cinemas, concert halls and casinos
To be eligible for this Christmas support payment:
- the applicant must be the ratepayer
- the premises must be a public house
- the business must derive under 50% of their income from food sales
- the business was trading on 4 November 2020
- businesses which have already received grant payments that equal the maximum levels of state aid permitted under the de minimis and the COVID-19 temporary state aid framework
- businesses that are in administration, are insolvent or where a striking-off notice has been made
Grant income received by a business is taxable and will need to be included as income in the tax return of the business. Only businesses that make an overall profit once grant income is included will be subject to tax.
The government will not accept deliberate manipulation and fraud. Any business caught falsifying their records to gain additional grant money will face prosecution and any funding issued will be subject to claw back, as may any grants paid in error.
Need some help?
If you have any questions about the Christmas support payment for wet-led pubs or require further information, please email firstname.lastname@example.org.