Support for business

Non-domestic rates and tax

VAT

VAT payments have been deferred for three months from 20 March until end June 2020 and no VAT payments are needed during this period. Taxpayers will be given until the 5 April 2021 to pay any VAT liabilities that have accumulated during the deferral period. VAT refunds and reclaims will be paid by the government as normal.

This is an automatic support and businesses do not need to apply.

Outstanding tax

If businesses and individuals who are in temporary financial distress as a result of COVID-19 and have existing outstanding tax liabilities, they are encouraged to contact HMRC as they may be eligible to receive support with their tax affairs through HMRC’s Time To Pay service.

Billing pause for business rate payers in Highland

We recognise the exceptional economic challenges local businesses are facing and we have therefore decided to pause business rates bills for financial year 2020/21. This means businesses will not have to worry about paying business rates for the time being.

This decision will be kept under review and is intended to help mitigate the impacts of COVID-19 on the local economy and businesses.

This billing pause, together with the package of support available, is intended to provide businesses with sufficient confidence to retain their workforce and to focus on future trading as Government restrictions are kept under regular review.

You can find more information on our business rates webpage.

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