Restart Grants

The Restart Grant scheme supports businesses in the non-essential retail, hospitality, leisure, personal care and accommodation sectors with a one-off grant, to reopen safely as COVID-19 restrictions are lifted.

The Restart Grant will be split into two strands.

Strand one will be for non-essential retail businesses that may be entitled to a one-off cash grant of up to £6,000.

Strand two will be for hospitality, accommodation, leisure, personal care and gym businesses that may be entitled to a one-off cash grant of up to £18,000.

Eligible businesses

Non-essential retail

These are businesses that are open to the public and used for retail sale or hire of goods or services.

This includes businesses that:

  • were required to close during national restrictions from January 2021
  • sell directly to consumers

Hospitality

These are businesses that provide a venue for the sale of food and drink.

This includes businesses that:

  • offer in-person food and drink services to the general public
  • provide food and/or drink to be consumed on the premises, including outdoors

Leisure

These are businesses that provide opportunities, experiences and facilities, in particular for culture, recreation, entertainment, celebratory events, days and nights out, betting and gaming.

This includes businesses that:

  • provide in-person experiences in addition to goods
  • rely on seasonal labour
  • operate with irregular hours during the day, night and weekends

Accommodation

These are businesses that provide lodging for holiday, travel and other purposes.

Gym and sports

These are businesses where physical exercise, training, group sporting and athletic activities takes place. This may be on an individual or group basis, using exercise equipment or open floor space.

This includes businesses that:

  • offer in-person exercise and sport activities to the general public
  • are open to members of the public paying an entry or membership fee
  • offer exercise classes or activities

Personal care

These are businesses that provide a service, treatment or activity for the purposes of personal beauty, hair, grooming, body care and aesthetics, and wellbeing.

This includes businesses that:

  • deliver in-person holistic, beauty and hair treatments
  • provide services such as tattoos and piercings

Businesses that are not eligible

Businesses are not eligible if they:

  • do not have a business property and do not pay business rates
  • are in liquidation, dissolved, struck off or subject to a striking off notice

There are also businesses in strand two that are not eligible, these include:

  • takeaway premises
  • coach tour operators and tour operators
  • dental services, opticians, chiropractors, osteopaths and other medical/health services

How much businesses will receive

Strand one

The Restart Grant will support non-essential retail premises with one-off grants of up to £6,000.

Businesses that have a rateable value:

  • of £15,000 or less on 1 April 2021 will receive a payment of £2,667
  • between £15,001 and £50,999 on 1 April 2021 will receive a payment of £4,000
  • of £51,000 or more on 1 April 2021 will receive a payment of £6,000

Strand two

The Restart Grant will also support hospitality, accommodation, leisure, personal care and gym business premises with one-off grants of up to £18,000.

Businesses that have a rateable value:

  • of £15,000 or less on 1 April 2021 will receive a payment of £8,000
  • between £15,001 and £50,999 on 1 April 2021 will receive a payment of £12,000
  • of £51,000 or more on 1 April 2021 will receive a payment of £18,000

Apply for a Restart Grant


Tax

Grant income received by a business is taxable. The Restart Grant 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.

Payments made to businesses before 5 April 2021 will fall into the 2020/21 tax year. Payments after 6 April 2021 will fall into the 2021/22 tax year.

Unincorporated businesses will be taxed when they receive the grant income.

Business Grant Subsidy Allowance

Businesses will be subject to the financial limits set out in the Business Grant Subsidy Allowance. Businesses will be entitled to receive a grant for each eligible premises.