Coronavirus (COVID-19): business support funds

Collection of documents relating to business support funds.


The find business support website is the main source of information for business support funding relating to coronavirus. This collection is not a comprehensive list of available support for businesses.

Funding for businesses affected by Omicron control measures

Funding from the Scottish Government  for businesses immediately impacted by the control measures put in place to stop the spread of the Omicron variant. 

Other business support funds

Tax implications

Grants count as taxable income. 

If you or your business have received a grant you need to include it in all relevant tax returns.

You or your business will only be subject to tax if you have made an overall profit once income tax is included.  

Payments will normally fall into the tax year in which they were received. Unincorporated businesses will be taxed when they receive the grant income.

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