Local restrictions support grant is a mandatory grant to help businesses that have been forced to close.
A single grant will be paid to cover the four-week period of the national restrictions (5 November to 2 December 2020) to each eligible business.
Businesses with more than one qualifying property will receive more than one grant.
The rate of payment will be:
- for properties with a rateable value of £15,000 or under, grants to be £1,334 per four weeks
- for properties with a rateable value of over £15,000 and below £51,000, grants to be £2,000 per four weeks
- for properties with a rateable value of £51,000 or over, grants to be £3,000 per four weeks
- the applicant must be the ratepayer
- the business must have been open as usual and providing in-person services to customers from their business premises, and then required to close from 5 November 2020 due to the national lockdown
- businesses that would have closed but have chosen to change their business to provide takeaway, click and collect or online with delivery services will be counted as closed
- businesses that are required to close are listed on the GOV.UK website
- businesses that have chosen to close, but not been required to, will not be eligible for this grant
- 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 - and 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 local restrictions support grant or require further information, please email firstname.lastname@example.org.