The Chancellor has announced the launch of a new scheme to encourage people to eat out at their local pub, cafe or restaurant. Throughout August the Government will pay half the cost (up to £10 per head) for meals out on Monday to Wednesday each week. Full details of how your business could register to benefit from the scheme are below:
You can register for the scheme from 13 July 2020.
You can use the Eat Out to Help Out Scheme to offer a discount to diners and encourage them to eat at your restaurant.
You can use the Eat Out to Help Out Scheme:
There is no limit to the number of times customers can use the offer during the period of the scheme. Your customers cannot get a discount for someone who is not eating or drinking.
Alcohol and service charges are excluded from the offer.
Registration will close on 31 August.
Who can register?
You can register if your establishment:
You cannot register:
If your application is based on dishonest or inaccurate information, your registration will be revoked.
What you’ll need:
To register, you must have:
You may also need your:
If you are registering 25 establishments or less, you must provide the details of each.
If you’re registering more than 25 establishments:
If you’re registering more than 25 establishments that are part of the same business, you do not have to provide details for each one.
You should provide a link to a website which contains details of each establishment participating in the scheme including the trading name and address.
You may also need to provide a list to HMRC on request, with details of all participating establishments.
Register:
You cannot register yet. The service you’ll use to register will be available from 13 July 2020.
What happens next?
You’ll be registered instantly and will receive a registration reference number – you’ll need this when you claim the reimbursement.
You can download promotional materials to help you promote the scheme and let your customers know that you’re taking part.
You’ll be added to a list of registered establishments that will be available to the public. The list of registered establishments is not available yet.
Businesses that have more than one establishment are encouraged to register all establishments that are eligible to offer the scheme. Once you have registered your business it may be possible to add new establishments, but you will have to contact HMRC again and this may delay the establishment being included in the scheme.
If you want to be removed from the list of registered establishments, you should contact HMRC who will remove you manually. This is not immediate, so you must tell customers that you are no longer offering the discount.
When you start offering the discount:
You should wait until you’re registered before you offer discounts to your customers. You cannot offer discounts before 3 August.
When you register for the scheme, it is expected that you will offer it during the whole of your opening hours on all the eligible days that you are open and on all qualifying sales of food or drink.
If a customer purchases a meal with the intention of eating it but then takes it away and leaves the premises, you can still apply the discount.
Records you must keep:
For each day you’re using the scheme, you must keep records of the:
If you are using the scheme for more than one establishment, you must keep these records for each.
Making a claim:
You cannot claim yet. The service you’ll use to claim reimbursements will be available on 7 August 2020.
The service will close on 30 September.
You must wait 7 days from registration to make your first claim. HMRC will pay eligible claims within 5 working days.
You will be able to submit claims on a weekly basis.
You’ll still need to pay VAT based on the full amount of your customers’ bills.
Any money you receive through the scheme will be treated as taxable income.
HMRC will provide more guidance on how to make a claim when the registration service is open.
Other help you can get:
HMRC have published guidance with more information on eligibility and how to offer the discount.