A number of support packages for distressed businesses have been introduced since the start of the pandemic. Eligibility for these schemes is based on a number of factors including business size, industry and the degree to which the business has been affected by national restrictions. Businesses can check their eligibility for these schemes by visiting the government website.

The available schemes include the following:

Paying your employees

• Coronavirus Job Retention Scheme
• Kickstart Scheme grant (30 or more job placements)
• Kickstart Scheme grant (29 or fewer job placements)

Paying sick pay

• SSP refund scheme for employees affected by COVID-19

Paying tax

• VAT deferral
• Self Assessment payment plans and reductions

Business rates relief

• Business rates relief for retail, hospitality and leisure businesses
• Business rates relief for nurseries

Support for small and medium-sized businesses

• Coronavirus Business Interruption Loan Scheme
• Coronavirus Future Fund
• Coronavirus Bounce Back Loan

Support for large businesses

• Coronavirus Large Business Interruption Loan Scheme
• COVID-19 Corporate Financing Facility

Support for businesses affected by coronavirus restrictions

• Coronavirus grant due to national restrictions (for closed businesses)
• Coronavirus Closed Businesses Lockdown Payment
• Coronavirus Additional Restrictions Grant
• Coronavirus grant due to national restrictions for nightclubs, dance halls or adult entertainment businesses
• Coronavirus Local Restrictions Support Grant (for open businesses)
• Coronavirus Local Restrictions Support Grant (for closed businesses)
• Christmas Support Payment for wet-led pubs

These notes have been prepared for the purpose of an article only. They should not be regarded as a substitute for taking legal advice