Eat Out to Help Out Scheme (July 14th 2020)

The aim of this scheme is to encourage people to eat out at restaurants in the month of August 2021 on nights when the restaurant would normally be quiet ie Monday , Tuesday and Wednesday night.

The scheme offers a discount to diners and encourage them to eat at your restaurant.

You can use the Eat Out to Help Out Scheme:

  • all day, every Monday, Tuesday and Wednesday from 3 to 31 August 2020
  • to offer a 50% discount, up to a maximum of £10 per person, to diners for food or non-alcoholic drinks to eat or drink in
  • to claim the money back from the government

There is no limit to the number of times customers can use the offer during the period of the scheme. Your customers cannot get a discount for someone who is not eating or drinking.

Alcohol and service charges are excluded from the offer.

Who can register

You can register if your establishment:

  • sells food for immediate consumption on the premises
  • provides its own dining area or shares a dining area with another establishment for eat-in meals
  • was registered as a food business with the relevant local authority on or before 7 July

You cannot register:

  • an establishment that only offers takeaway food or drink
  • catering services for private functions
  • a hotel that provides room service only
  • dining services (such as packaged dinner cruises)
  • mobile food vans or trailers

What you’ll need

To register, you must have:

  • the Government Gateway ID and password for your business
  • the name and address of each establishment to be registered.
  • Your bank account number and sort code for the business (only provide bank account details where a BACS payment can be accepted)
  • the address on your bank account for the business (this is the address on your bank statements)

You may also need your:

  • VAT registration number (if applicable)
  • employer PAYE scheme reference number (if applicable)
  • Corporation Tax or Self Assessment unique taxpayer reference

What happens next

You’ll be registered instantly and will receive a registration reference number – you’ll need this when you claim the reimbursement.

You’ll be added to a list of registered establishments that will be available to the public. The list of registered establishments is not available yet.

Businesses that have more than one establishment are encouraged to register all establishments that are eligible to offer the scheme. Once you have registered your business it may be possible to add new establishments, but you will have to contact HMRC again and this may delay the establishment being included in the scheme.

If you want to be removed from the list of registered establishments, you should contact HMRC who will remove you manually. This is not immediate, so you must tell customers that you are no longer offering the discount.

 

Making a claim

 

You cannot claim yet. The service you’ll use to claim reimbursements will be available on 7 August 2020.

The service will close on 30 September.

You must wait 7 days from registration to make your first claim. HMRC will pay eligible claims within 5 working days.

You will be able to submit claims on a weekly basis.

You’ll still need to pay VAT based on the full amount of your customers’ bills.

Any money you receive through the scheme will be treated as taxable income.

HMRC will provide more guidance on how to make a claim when the registration service is open.