Coronavirus (COVID-19): Information for individuals and businesses in Scotland
Use this page to navigate the guidance on coronavirus for people in Scotland.
Applies to Scotland
Social distancing rules and guidelines for people and businesses in Scotland are set by the Scottish Government.
Scotland has moved out of the levels system. Everyone should continue to act carefully and remain cautious.
To stay safe you should:
- get the vaccine when you are offered it
- wear a face covering, clean hands and surfaces regularly
- self isolate and take a PCR test if you have symptoms
- take regular tests if you don’t have symptoms to reduce the risk of spreading the virus
- meet outside if you can, and open windows when indoors
- keep your distance from people not in your group
- work from home, or do a mixture of home and office working if possible
- use the Protect Scotland and Check-in Scotland apps
Visit the Scottish Government website for further information, including sector-specific guidance.
Businesses in Scotland may be eligible for support from both the UK and Scottish governments.
Find coronavirus financial support for your business
Guidance for businesses
Businesses in Scotland should follow the Scottish Government guidance for businesses and workplaces on reducing the risk of COVID-19 and supporting staff and customers.
The Coronavirus Job Retention Scheme
The UK Government’s Coronavirus Job Retention Scheme has been extended until 30 September 2021. The scheme covers every part of the UK.
Support for the self-employed
More than 174,000 self-employed people in Scotland have benefited from £1.5 billion of grants from the UK Government’s Self-Employed Income Support Scheme. There will be a fifth grant covering May 2021 to September 2021.
The grants are taxable income and also subject to National Insurance contributions.
The UK Government has cut VAT for the tourism and hospitality sectors to 5% until 30 September 2021.
A new reduced rate of 12.5% for the tourism and hospitality sectors will then be introduced which will end on 31 March 2022. The scope of the relief will remain unchanged.
UK Government also offers support for businesses struggling to pay tax.
Support for small and medium businesses
Small businesses and employers across the UK who have paid statutory sick pay to staff taking coronavirus-related leave can claim back the money.
Scottish Government support for businesses
Scottish Government coronavirus business support and advice is available at the Find Business Support website.
Last updated 9 August 2021 + show all updates
Updated to reflect Scotland's move out of its levels system.
Updated to reflect latest Scottish Government guidance following 26 April. Removed links to UK Government schemes that have now closed.
Adding new guidance
Updated with a link to the Scottish Government's Coronavirus (COVID-19): Strategic Framework update - February 2021
Updated with the Scottish Government's mainland lockdown and 'stay at home' guidance.
Updated to reflect changes introduced to UK Government business support from 5th November 2020.
Edited the sections on: General Guidelines, Scot Gov Decision Framework, Job Support Scheme and Self employed.
Added mention of the Enhanced Time to Pay facility to 'Support for the Self Employed'.
Updated with information from the Winter Economy Plan
Updated social distancing guidelines and links
Updated links and added Aberdeen localised lockdown announcement
Updated to include link to Scottish Government's Phase 3 of Route Map published on 9 July
Updated to reflect the Scottish Government's Phase 2 guidance
Updated with further information on the Coronavirus Job Retention Scheme and Self-Employed Income Support Scheme.
Added guidance on getting tested in Scotland
Full update including the Scottish Government's route map through and out of the crisis.
Updated links to Scottish Government guidance
Added details of the new support package for innovative firms and Bounce Back Loans.
Full update on all existing guidance for individuals and businesses.
Added the Scottish Government's business support helpline number.
Updated UK Government business support links
Updated to include the Self-employment Income Support Scheme
Updated to reflect HMRC's new helpline number and opening hours.
Updated with latest UK Government advice on business closures and the opening of the Scottish Government's Business Support Fund.