Information for Business Support

Business Support Services

Due to the current outbreak of the coronavirus (COVID-19) some of our services have been affected. 

We have altered the way in which we are working and as a consequence staff may not be available to respond to phone enquiries. 

We are also administering the Coronavirus Business Support Funds on behalf of the Scottish Government in Glasgow for businesses based in the city, to help protect people's jobs, prevent business closure and promote our economic recovery.  

If you have already emailed us we will respond to you in due course.  Please note there may be a delay in processing your enquiry or application during this period.

Please Note: 

The undernoted COVID Business Support/Hardship funding schemes have now closed:

• Coronavirus (COVID) Business Support Funds
• Newly Self-Employed Hardship Fund
• Bed & Breakfast/Small Serviced Accommodation Hardship Fund

Thank you for your patience during this time.

Business support relief available to Scottish Businesses are listed below:

Coronavirus (COVID) Business Support Funds

Please note this programme is now closed.

The Scottish Government's Coronavirus Business Support Funding is available to help businesses deal with the impact of COVID-19.  The purpose of these grants is to help protect jobs, prevent business closure and promote economic recovery.

This Fund is part of a suite of measures designed to support businesses experiencing hardship as a result of COVID-19.

There are 3 streams of grant funding available, please see below:

• COVID Business Support Fund
• COVID Multiple Properties Fund
• COVID Tenants & Occupiers Fund

This grant is being administered by Local Authorities on behalf of the Scottish Government. Eligible rate payers should apply to their local authority.

More information can also be found on the Scottish Government website.

Coronavirus COVID-19 Restrictions Fund

The Scottish Government have announced additional temporary measures to stop the spread of coronavirus including the mandatory closure of some types of businesses which came into effect on Friday, 9 October 2020.

To support the businesses directly affected by these measures Scottish Government have announced a COVID 19 Restrictions Fund which will be administered by Local Authorities.

There are two types of grant available for business support, the Business Closure Fund and the Business Hardship Fund.  These funds will be available to hospitality and other businesses required to close (except for takeaways).

To find out more about this fund, the eligibility criteria and how to apply please click here.

Coronavirus Business Interruption Loan Scheme

Coronavirus Business Interruption Loan Scheme is a temporary Loan Scheme to support SMEs with access to loans, overdrafts, invoice finance and asset finance of up to £5 million and for up to 6 years via the British Business Bank.

Coronavirus Large Business Interruption Loan Scheme

Coronavirus Large Business Interruption Loan Scheme facilitates access to finance for medium-sized and larger businesses with a turnover of £45 million or above.  Finance options include term loans, revolving credit facilities (including overdrafts), invoice finance, and asset finance.

Coronavirus Job Retention Scheme

Coronavirus Job Retention Scheme allows you to claim up to 80% of employees' wages if they would have been laid off during this crisis.

All employers with a PAYE scheme that started on or before 28 February 2020 are eligible including businesses, charities, recruitment agencies (agency workers paid through PAYE) and public authorities.

The Online Service for making a claim is now available.

Enterprise Relief Fund

Enterprise Relief Fund is a £5 million fund from the Prince's Trust and NatWest for self-employed people aged 18-30. Grants can be used to maintain core business operations, meet any existing financial commitments, or to diversify.

Newly Self-Employed Hardship Fund

Please note this programme is now closed.

The Scottish Government's Newly Self-Employed Hardship Fund is designed to support newly self-employed individuals who have not been able to access support through other schemes. 

The Newly Self-Employed Hardship Fund offers non-repayable hardship relief grant payments of £2,000. 

Self-Employed Income Support Scheme

Self-Employed Income Support Scheme is for self-employed individuals (including members of partnerships) whose income has been impacted by COVID-19.

Please do not contact HMRC directly. They will use existing information to check potential eligibility and invite applications when the scheme is operational. It is expected payments will start at the beginning of June 2020.

To find out more about this fund, the eligibility criteria and how to apply please .

Bed & Breakfast/Small Serviced Accommodation Hardship Fund

Please note this programme is now closed.

The purpose of this fund is to provide hardship relief to Bed & Breakfast and other Small Serviced Accommodation businesses who have not been able to access support through other schemes as a result of banking status.  Successful applicants will receive a one-off grant of £3,000.

Statutory Sick Pay Rebate

Statutory Sick Pay Rebate scheme enables employers to reclaim Statutory Sick Pay (SSP) paid for absence due to COVID-19 at the current rate of SSP (£95.85).  This applies to periods of sickness starting on or after 13 March 2020.

The online service used to reclaim SSP is not available yet from HMRC. In the meantime, keep a note of any SSP you would like to claim.

Support for Water Bills

Scottish Water has agreed to suspend pre-payment charges for licensed providers for two months, beginning with the April payment. This means providers - who provide water to businesses - can be flexible with their customers at this time.

Sector Specific Advice

Tourism/Visitor Attractions

• Experience Glasgow is supporting local businesses in hospitality, tourism, culture and retail sectors.
   
• National Lottery Heritage Fund is available to organisations across the full breadth of the heritage sector, including historic sites, industrial and maritime heritage, museums, libraries and archives, parks and gardens, landscapes and nature and will provide grants of between £3,000 and £50,000. Open for applications until 30 June 2020.
   
• Digital Resilience COVID-19 Fund (Museums and Galleries Scotland) allows museums to apply for up to £3,000 to purchase equipment and software that will enable them to adapt to more digital working during the period of closure due to COVID-19.
   
• Urgent Response Covid-19 Fund (Museums Galleries Scotland) supports independent accredited museums and galleries critically affected by loss of income as a result of the COVID-19 pandemic.

Film, TV and Screen/Creative Economy

• Creative Scotland Bridging Bursary Fund (Arts & Creative) - this £2 million fund offers a one-off bursary to support freelance artists and freelance creative practitioners working in the not-for-profit sector in Scotland. A second round of applications is open 20-25 April.
   
• Screen Scotland Bridging Bursary Fund - this £1.5 million fund offers a one-off bursary to support freelance or self-employed screen practitioners.
   
• Open Fund: Sustaining Creative Development - A £7.5 million fund which aims to enable creative organisations to explore ways of working that will help them to adapt and respond to the current changing circumstances.

Childcare

• All private and third sector childcare providers who provide funded ELC in their settings will continue to receive payments from their Local Authority for these funded ELC hours. Your Local Authority will be in touch to confirm.
   
• Private and third sector providers are also able to access the Business Support outlined on this page.

Construction Sector Guidance

• Construction Sector Guidance came into effect on 6 April 2020 and extends until further notice.

Third Sector

• Community Response, Recovery & Resilience Fund supports local charities and grassroots organisations (with an income of less than £125,000) to help them respond to Coronavirus pandemic and recover from its impact.
   
• Third Sector Resilience Fund is a £20 million emergency fund that provides grants of up to £100,000 for charities, community groups, social enterprises or voluntary organisations in Scotland.
   
• SCVO's Coronavirus Third Sector Information Hub
   

Tax, VAT and Rates

• VAT Deferral

If you have a VAT payment due between 20 March 2020 and 30 June 2020 you can defer your payment.

You do not need to tell HMRC that you are deferring your VAT payment but payments due after the end of the deferral period will have to be paid as normal.

Further information about how to repay the VAT you have deferred will be available soon.

• Deferral of Self-Assessment Payment

Deferral of Income Tax Self-Assessment Payment due 31 July 2020. This is an automatic offer with no applications required. No penalties or interest for late payment will be charged if you defer payment until January 2021.

During the deferral period you can set up a budget payment plan to help you pay the deferred payment on account when it comes due.

• HMRC Time to Pay Service

All businesses and self-employed experiencing financial difficulties and with outstanding tax liabilities may be eligible to receive tax relief. 

Support is tailored to individual circumstances. Call the HMRC Helpline on 0800 024 1222 to discuss your specific case.

• Non Domestic Rates

All non-domestic properties in Scotland will get 1.6% relief.  This relief effectively reverses the rate increase for 2020-21. You do not need to apply for this relief, it will automatically be applied to your bill by Glasgow City Council. 

However, if you are struggling to pay your non-domestic rates bill you should contact the Council and ask them about deferring your payments.

Retail, hospitality, leisure as well as organisations providing handling service to Scottish airports will receive 100% rates relief. You do not need to apply for this relief, it will be applied directly to your bill.