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
Wedding and events businesses

Wedding and events businesses

On 2 June 2021, we announced the following local councils would remain under COVID-19 Protection Level 2 restrictions in response to rates of COVID-19:

  • Clackmannanshire
  • Dundee
  • East Ayrshire
  • East Dunbartonshire
  • East Renfrewshire
  • Edinburgh
  • Glasgow
  • Midlothian
  • North Ayrshire
  • North Lanarkshire
  • Renfrewshire
  • South Ayrshire
  • South Lanarkshire
  • Stirling

This was followed by a further announcement on 22 June 2021 stating that all local councils would be kept at their current Protection Levels (PL) for an additional three-week period from 28 June with a review taking place on 13 July. 

In recognition of the wedding and events sectors being subject to restrictions for a longer period of time than originally anticipated through the Routemap limiting the number of guest permitted at both weddings and events, we are making a top-up payment to businesses previously in receipt of the Scottish Wedding Industry Fund, the Events Industry Support Fund, the Events Industry Support Fund 2 and the Pivotal Event Businesses Fund.

You do not need to apply for this top-up funding. If you are eligible, the relevant administering authority will get in touch with you directly. 

What you will get

Top-up award levels for businesses in Protection Level 1 

Specified wedding and events businesses that meet the eligibility criteria and are located in an area subject to PL1 restrictions from 28 June will receive the following top up payment to cover the three week period of additional restrictions which ran from 28 June until 19 July:

  • £250 top up payment for businesses with a pre-COVID-19 turnover between £10,000 and £49,999
  • £500 top up payment for businesses with a pre-COVID-19 turnover between £50,000 and £99,999
  • £750 top up payment for businesses with a pre-COVID-19 turnover between £100,000 and £249,999
  • £1,250 top up payment for businesses with a pre-COVID-19 turnover of more than £250,000

Top-up award levels for businesses in Protection Level 2

Specified wedding and events businesses that meet the eligibility criteria will receive the following top up payment to cover the six week period of additional restrictions which ran from 5 June  to 19 July:

  • £500 top up payment for businesses with a pre-COVID-19 turnover between £10,000 and £49,999
  • £1000 top up payment for businesses with a pre-COVID-19 turnover between £50,000 and £99,999
  • £1500 top up payment for businesses with a pre-COVID-19 turnover between £100,000 and £249,999
  • £2,500 top up payment for businesses with a pre-COVID-19 turnover of more than £250,000

How the top up will be paid

Where possible top up payments will be processed by Scottish Enterprise, Highlands and Islands Enterprise, South of Scotland Enterprise and VisitScotland by the end of July beginning of August to businesses that meet the eligibility criteria and which have previously received support through either the Scottish Wedding Industry Fund, one of the Events Industry Support Fund or the Pivotal Events Businesses Fund. The top up will be payable as one lump-sum.

Eligibility 

A business must have been in previous receipt of a grant from one of the following:

  • Scottish Wedding Industry Support Fund
  • Events Industry Support Fund
  • Events Industry Support Fund 2, or
  • Pivotal Event Businesses Fund

It must be a registered business in a local authority area subject to PL1 restrictions from 28 June 2021 or a registered business address in a local authority area subject to PL2 restrictions from 5 June 2021.

Only businesses that are trading as at 28 June 2021 are eligible for a top up payment.

How to apply

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

Tax implications

Income from a top up payment received by a business is taxable. The Wedding and Events Sector Top Up Payment will need to be included as income in the tax return of the business. 

Only businesses that make an overall profit once top up income is included will be subject to tax. Payments made to businesses will fall into the 2021/22 tax year. Unincorporated businesses will be taxed when they receive the top up income.

 

Local council guidance

Guidance is also available for local councils.


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