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.

Retail, hospitality, leisure and aviation relief

The Scottish Government has extended Retail Hospitality Leisure (including Aviation relief) for the 2021/22 rating year under the Non Domestic Rates (Coronavirus Reliefs) (Scotland) Regulations 2021.

View the full details of this scheme

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