OTHER INFORMATION FOR BUSINESSES
If your business wishes to help the government tackle COVID-19, please read the following information:
- Businesses, third sector or voluntary organisations who wish to offer support should email the Scottish Government at covid19response@gov.scot with details such as your organisation’s key contact and their role, what you are offering and how it might be best applied, how quickly your support could be available and whether you are offering this as a donation or a chargeable service.
If you are unsure whether your business should close, please read the following information:
- Guidance and details of which businesses should close and which may remain open is available at: https://www.gov.scot/publications/coronavirus-covid-19-business-and-social-distancing-guidance/.
- Specific guidance for the construction sector is available at: https://www.gov.scot/publications/coronavirus-covid-19-construction-sector-guidance/.
If you own a restaurant or a pub that serves food, you may be able to operate a hot food takeaway without the usual planning process:
- The Scottish Chief Planner has made clear that planning authorities should not restrict pubs or restaurants operating a takeaway service temporarily. More information is available at https://www.gov.scot/publications/corona-virus-covid-19---relaxation-of-enforcement-where-public-houses-and-restaurants-offer-a-takeaway-service-during-the-current-outbreak-chief-planner-letter-march-2020/.
If you are concerned about competition regulation, please read the following:
- The Competition and Markets Authority have made it clear that at this time they have no intention of taking enforcement action against cooperation between businesses or rationing of products to the extent that this is necessary to protect consumers – for example, by ensuring security of supplies. Further information can be found in their guidance at https://www.gov.uk/government/publications/cma-approach-to-business-cooperation-in-response-to-covid-19/cma-approach-to-business-cooperation-in-response-to-covid-19.
If you are concerned about off-payroll working rules (IR35), you should read the following information:
- The UK Government announced on 17 March that the reform to the off-payroll working rules, known as IR35, that would have applied for people contracting their services to large or medium-sized organisations outside the public sector, will be delayed for one year from 6 April 2020 until 6 April 2021.
If you are concerned about the impact of the deposit return scheme or tourist tax on your business, you should read the following information:
- The go-live date for the deposit return scheme has been delayed until July 2022 to ensure that businesses are not burdened with this policy during a time of crisis.
- The legislation to introduce the Transient Visitor Levy (‘tourist tax’) has been halted.
If you are unsure whether your business can make a claim on business interruption insurance, you should read the following information:
- The UK and Scottish Government’s medical advice of 16 March is sufficient to enable those businesses which have an insurance policy that covers both pandemics and government ordered closure to make a claim – provided all other terms and conditions in their policy are met. Businesses should check the terms and conditions of their specific policy carefully and contact their providers if in doubt.
- However, most businesses have not purchased insurance that covers pandemic related losses. This means they cannot claim regardless of whether government orders businesses to close. As such they should make use of the government support available to them.
If you are concerned about filing your accounts with Companies House, please read the following information:
- From 25 March 2020, businesses will be able to apply for a 3 month extension for filing their accounts. Those citing issues around COVI-19 will be immediately granted this extension, thereby avoiding an automatic penalty for late accounts.
- Applications can be made online at https://beta.companieshouse.gov.uk/extensions?_ga=2.254751115.245877806.1584965312-275548448.1583932966.
If your business trades internationally, please read the following information:
- The UK Government are running expert-led webinars to give practical advice to small and medium-sized businesses that trade overseas. You can register to take part for free at https://www.events.great.gov.uk/ehome/dit-upcoming-webinars/about/.