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
General Guidelines
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
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.
Tax support
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.