Publication - Advice and guidance

Coronavirus (COVID-19) local restrictions grants: information for businesses

Published: 14 May 2021
Last updated: 21 Jul 2021 - see all updates

Financial support for businesses impacted by covid restrictions, including the softplay and wedding sectors.

Coronavirus (COVID-19) local restrictions grants: information for businesses
Soft play businesses

Support for soft play businesses

Support is available to soft play businesses, in recognition of :

  • restrictions these businesses to close for much of the pandemic compared to the rest of the UK
  • the impact of COVID-19 Protection Level 1 and 2 restrictions in different local council areas
You do not need to apply for this award, it will be paid automatically to all eligible businesses.

What you will get

Award levels for soft play businesses in local council areas in Protection Level 1 on 5 June 2021

Soft play businesses that meet the eligibility criteria and located in an area subject to COVID-19 protection level 1 restrictions on 5 June 2021 will receive a one off payment of:

  • £3,500 for premises with a rateable value below £51,000; or
  • £5,000 for premises with a rateable value of £51,001 or over

Award levels for soft play businesses in local council areas in Protection Level 2 on 5 June 2021

Soft play businesses that meet the eligibility criteria and are located in an area subject to COVID-19 protection level 2 restrictions on 5 June 2021 will receive a one-off payment of:

  • £9,000 for premises a with a rateable value below £51,000, or
  • £14,000 for premises with a rateable value £51,001 or over

See the Protection Levels in place by local council area as at 5  June.

How the award will be paid

Where possible awards will be processed by local councils by the end of July 2021 to soft play businesses that meet the eligibility criteria and which have previously received support through the Strategic Framework Business Fund. The award will be payable as one lump sum.

Eligibility 

To be eligible for financial support through this fund the business must be an indoor pay to play soft play centre which under the Health Protection (Coronavirus) (Restrictions and Requirements) (Local Levels) (Scotland) Regulations 2020 (as amended) is required to close at Protection Level 2 and above.

Additionally, only premises/businesses that have previously received financial support through the Strategic Framework Business Fund are eligible for a grant through this scheme. 

Soft play centres must have separate 'pay to play' charges (for clarity, this payment is not available to businesses that have a courtesy soft play area for customers i.e. car showroom, restaurant, airport, dentists waiting area, or is free to use as part of a larger entity etc.)

How to apply

Businesses do not need to apply for this award, it will be paid automatically to all eligible businesses, there is no application process and therefore the relevant local council will get in touch with you directly if you are eligible for this funding.

Tax implications

Grant income received by an individual or business is taxable. Awards under this grant will need to be included as income in the tax return of the individual or business.

Only individuals or businesses that make an overall profit once income is included will be subject to tax.

Payments will fall into the 2021/22 tax year. Unincorporated businesses will be taxed when they receive the grant income.

Local council guidance

Guidance is also available for local councils.


First published: 14 May 2021 Last updated: 21 Jul 2021 -