This guidance sets out details and eligibility criteria for:
- Small Business Grants Fund (SBGF)
- Retail, Hospitality and Leisure Grant Fund (RHLGF)
- Local Authority Discretionary Fund
It informs local authorities about the operation and delivery of the 3 funding schemes.
Local authorities have reported on the amount of funding they have paid to businesses.
The SBGF and RHLGF schemes were announced at Budget on 11 March 2020, and the level of funding was increased in a statement from the Chancellor on 17 March 2020.
Businesses who are eligible for the Self-Employed Income Support Scheme (SEISS) are now eligible to apply for the Local Authority Discretionary Fund.
Added guidance on the Local Authority Discretionary Fund.
Clarification on whether grants are subject to tax.
Added State Aid information.
Added details of grant funding allocations by local authority.
Updated information on:
- state aid
- monitoring and reporting requirements
- post payment checks
- eligibility of charities
Paragraph 17 updated to: Hereditaments that were not eligible for percentage SBRR relief (including those eligible for the Small Business Rate Multiplier) are excluded.