The Government's 'eat out to help out' scheme will launch next week, offering big discounts for diners on certain days throughout August.
It's all in a bid to encourage people to go out to eat and drink in cafes, pubs and restaurants and in turn boost 海角视频 hospitality - a sector that has been hit harder than most by the coronavirus crisis.
It will start on Monday after being announced by Chancellor Rishi Sunak during his autumn 'mini-Budget' earlier this month.
How will it work and what discounts are on offer?
Diners will get 50% discount on food and non-alcoholic drinks to eat or drink in at participating establishments, up to a maximum of £10 discount per person every Monday, Tuesday and Wednesday between August 3 and 31.
Diners will not need a voucher to use the scheme, and can use it at the same time as other offers and discounts. There is no minimum spend and all diners in a group of any size can use the discount.
Discounts will not apply on alcoholic drinks or service charges.
The discount will be automatically available to diners at participating establishments - restaurants, cafes, bars, pubs, work and school canteens, and food halls.
Venues will then claim a reimbursement from the government for the discount they have given.
How do I find a participating venue?
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To find an establishment registered for the scheme, diners can visit the Government website and check by entering its postcode.
Hundreds of businesses have already signed up to the scheme including small independents to global chains - however some restaurants may not be on the list due to not yet having registered.
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Which businesses can claim?
Businesses are eligible if they sells food for immediate consumption on the premises, provide their own dining area or share a dining area with another establishment for eat-in meals and were registered as a food business with the relevant local authority on or before July 7.
Businesses must make the claim themselves, and cannot ask an agent to do it for them.
How do businesses register?
Those businesses looking to register must visit the and follow the steps.
When can businesses claim?
Businesses can make a claim after seven days from the date of registration - August 7 at the earliest. They can only claim for scheme discounts they offered on or after the date they registered.
What businesses will need to claim
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Businesses will need the records they have kept for each day they have used the scheme, including the total number of diners who have used the scheme and total amount of discount given.
How long does it take to get reimbursed?
Once they have claimed, they will get a claim reference number. HMRC will then check their claim is correct and pay the claim amount by BACs into the bank account they gave when they registered, within five working days.
Is the discount taxed?
Businesses will still need to pay VAT based on the full amount of the customer’s bill before the scheme discount is applied. This amount needs to be reflected in the correct VAT return for the period the transaction took place.
If a firm's point of sale system does not allow it to account for VAT accurately under this scheme, businesses can manually adjust their VAT account after the sale.
If they cannot include the adjustment in the period the transaction took place, they should estimate the VAT and must account for any difference in their next VAT return.
The payment they receive will be treated as taxable income.