COVID-19: FINANCIAL SUPPORT PACKAGES FOR NI BUSINESSES AND INDIVIDUALS - As at 23rd March 2021

 
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COVID-19: FINANCIAL SUPPORT PACKAGES FOR NI BUSINESSES AND INDIVIDUALS - As at 23rd March 2021
COVID-19: FINANCIAL SUPPORT
PACKAGES FOR NI BUSINESSES AND
INDIVIDUALS
As at 23rd March 2021
SUMMARY
 Within the following pages, we have detailed the Schemes        In addition to the above support, the Northern
  that are currently available in Northern Ireland. This           Ireland Executive has agreed to the following
  summary aims to guide you to the potential areas of              additional business support packages:
  funding and how you can access the various forms of
  support.                                                          •   An extension of the 5% VAT rate for hospitality
                                                                        businesses to the end of September 2021 and a
 We have also detailed the availability of Government                  further interim 12.5% VAT rate to the end of
  Backed loans on the BDO NI Covid hub, which remain                    March 2022;
  available to businesses.
                                                                    •   Further 12 months business rates holiday to 31
 Further support is available to those that are struggling to          March 2022 for qualifying businesses.
  repay the existing Government backed loans, with early
  engagement with lenders advisable to discuss repayment            •   An extension of the furlough scheme to 30
  options.                                                              September 2021

 The Pay As You Grow (PAYG) scheme which is specific to            •   UK Self-Employment Income Support Scheme
  Bounce Back loans only provides a range of options to                 (SEISS) fourth and fifth grants confirmed; and
  manage repayments over an extended period; including:             •   One off business re-start grants for hospitality
   •   extending the length of the loan;                                businesses.

   •   maintaining interest only payments available up to 3
       times over the term of the loan; or                        If you require any support in identifying what
   •   availing of a one- off payment holiday for up to 6         grants/loans may be available to your business,
       months.                                                    or require support in making the necessary
 A new Recovery Loan scheme is due to take effect from           applications, please feel free to contact us.
  April 2021 which will replace Bounce Back Loans, CBIL’s
  and CLBIL’s. The terms of this new loan package will not
  be as generous as those previously provided.
COVID-19 SUPPORT PACKAGES
1. GRANT SUPPORT PACKAGES
Funding       Key Points                                                  Eligibility & Applying                                    Scheme      Period covered       Web Links
                                                                                                                                    opened

              •   To be administered by the Department for the Economy. Eligibility;                                                 10 March    5th October/ 16th    Coronavirus: Large
Large Tourism                                                               • The scheme will be open to those businesses who        2021       October 2020-        Tourism and
and           •   The scheme is designed to provide support to large           operate directly within the tourism and hospitality              31st March 2021      Hospitality Business
Hospitality       businesses in these sectors that have been significantly     sectors and ae named within the Health Protection                                     Support Scheme
Business          impacted by the Health Protection Regulations which          Regulations (Northern Ireland) 2020                                                   (nibusinessinfo.co.uk)
Support           came into force on 16 October 2020.
Scheme                                                                      • Eligible for the Localised Restrictions Support Scheme
              •   Eligible businesses will receive a grant for each week       (LRSS)
(LTHBSS)
                  the Health Protection (Coronavirus, Restrictions) (No.2)
                  Regulations (Northern Ireland) 2020 are in place for 16th • Operating in Northern Ireland and trading
                  October 2020 (5th Oct for business in the Derry City &       immediately prior to 16 October 2020 and was not an
                  Strabane district)– 11 December 2020 and the 26th            Undertaking in Difficulty on 31 December 2019.
                  December 2020 – 31st March 2021. This will be paid in
                  one lump sum.                                             • Operating from premises which have a Total Net
                                                                               Annual Value (NAV) of over £51,000 as identified in
              •   Weekly payments –                                            the LPS 8th Valuation list for ratings purposes;
                         o £2,400 per week for businesses where the
                             NAV is £51,001 to £60,000;                     • businesses which are providers of hospitality (such as
                         o £2,900 per week for businesses where the            restaurants, cafés, public houses, hotels) and
                             NAV £60,001 to £70,000;                           businesses which are providers of tourism
                         o £3,400 per week for businesses where the            accommodation (such as hotels, hostels) are eligible
                             NAV is £70,001 to £80,000; and so on up to        for the scheme.
                             £600,000.
                         o From £600,001 the bands are widened to           • business providers of entertainment and leisure that
                             £100,000 with increments of £2,500. For           form part of the tourism ecosystem are eligible for
                             example £31,900 per week for a business with      the scheme – these are visitor attractions which are
                             a NAV of £600,001 to £700,000 and £34,400         regarded as tourism assets.
                             per week for a business with a NAV of
                             between £700,001 and £800,000                  Applying;
                         o £41,900 per week for businesses where the
                             NAV is £1,000,001 or greater.                  • The DfE are responsible for contacting eligible
                                                                               businesses to provide an application form along with
                                                                               a unique application number by 19th March 2021.

                                                                          •   Business must return the form with the required
                                                                              supporting evidence.
COVID-19 SUPPORT PACKAGES
1. GRANT SUPPORT PACKAGES
Funding        Key Points                                                  Eligibility & Applying                                       Scheme    Period covered        Web Links
                                                                                                                                        opened
Localised      •   To assist businesses that have had to close or limit their Eligible if;                                              Ongoing   5th October 2020 to   https://www.nibusin
Restrictions       operations due to government restrictions.                 • The business operates from a property within NI.                  31st March 2021       esscovidfinancialsupp
Support                                                                                                                                                                 ort.finance-
Scheme         •   Eligibility for the scheme is directly linked to the    •   The business must fall into a specific category (café,                                   ni.gov.uk/
(LRSS)             Health Protection (Coronavirus, Restrictions) (No.2)        restaurant, hotel etc.).
                   Regulations (Northern Ireland) 2020.                                                                                                                 Coronavirus:
                                                                           •   The business was operating prior to restrictions.                                        Localised Restrictions
               •   Weekly payments - Lower (£800), Standard (£1,200)
                                                                                                                                                                        Support Scheme
                   and Higher (£1,600) rate payments for properties with   •   If a business receives the majority of its income from
                                                                                                                                                                        (nibusinessinfo.co.uk
                   NAV of £51k (higher).                                                                                                                       )
                                                                               current regulations, the business will not be eligible
                                                                               to receive extended support going forward.
               •   There are 5 phases pertaining to this scheme;
                         o Phase 1 – 5th -15th October (1 week 4 days)     Applying;
                         o Phase 2 – 16th Oct – 10 Dec (8 weeks)           • Applications must be submitted online by a
                         o Phase 3 – 27th Nov – 10 Dec (2 weeks)              representative of the business.
                         o Phase 4 – 11th Dec – 25th Dec (2 weeks 1 day)
                         o Phase 5 – 26th Dec - 5th Feb ’21 (6 weeks)      •   Applications to be submitted for each separate
                         o Phase 6- 6th Feb- 5th Mar (4 weeks)                 premises operated.
                         o Phase 7- 6th Mar- 31 Mar (3 weeks 5 days)
                                                                           •   For the extended funding, applicants do not need to
                                                                               reapply.
Limited                                                                                                                                            1st March 2020-      https://www.nibusi
Company        This application process closed as of 4th March 2021.                                                                              4th March 2021        nessinfo.co.uk/cont
Director’s                                                                                                                                                              ent/limited-
Support                                                                                                                                                                 company-directors-
Scheme                                                                                                                                                                  support-scheme
(LCDSS)
Wet Pubs       This application process is now closed                                                                                             4th July 2020 to 22rd Coronavirus: Wet
Business                                                                                                                                          September 2020        Pubs Business
Support                                                                                                                                                                 Support Scheme
Scheme                                                                                                                                                                  (nibusinessinfo.co.uk
(WPBSS)                                                                                                                                                                 )
COVID-19 SUPPORT PACKAGES
1. GRANT SUPPORT PACKAGES
Funding                 Key Points                                                   Eligibility & Applying                     Scheme    Period         Web Links
                                                                                                                                Opened    Covered
                        •   This scheme is designed to provide support to those      Eligible if;                               Ongoing   16th October   https://www.nibusinessi
COVID-19 Restrictions       businesses that were required to close/cease trading     • The business is named in the Health                2020 to 31st   nfo.co.uk/sites/default/
Business Support            under the Health Protection Regulations and are not          Protections (Coronavirus,                        March 2021     files/2021-01/Covid-
Scheme Part A               eligible for the LRSS.                                       Restrictions) (No. 2) Regulations                               Restrictions-Business-
(CRBSS)                 •   Administered by Invest NI.                                   (Northern Ireland) 2020 and is not                              Support-Scheme-Part-A-
                        •   Eligible businesses will receive a grant of up to £600       eligible for the LRSS.                                          Guidance-Notes-7-
                            for each week they were required to close as a           • The business was operating at the                                 January-2021.pdf
                            result of the Health Regulations.                            time the restrictions came into effect
                        •   As of 15th March 2021, the Minister for Economy has          on 16th October 2020.
                                                                                                                                                         https://www.investni.co
                            reopened this scheme.                                    • The business required to close or
                            Business that missed out applying before the scheme                                                                          m/covid-restrictions-
                        •                                                                cease trading provides the main
                            previously closed you can now apply. If your                 source of income to the applicant.                              business-support-
                            application is successful, any grant payment will be     Applying;                                                           scheme-part-a
                            backdated to the date your business was required to      • Complete online eligibility checker
                            close or cease trading as a result of the Health         • If eligible you will be directed to an                             Covid Restrictions
                            Protection Regulations.                                      online application.                                             Business Support
                                                                                     • Businesses who applied to the                                     Scheme: Part A
                                                                                         scheme previously, do not need to                               (nibusinessinfo.co.uk)
                                                                                         reapply.
                        •   Part B applies to a business that is not required to     Eligible if;                               Ongoing   16th October   https://www.nibusinessi
COVID-19 Restrictions       close/cease trading, but is part of the supply chain     • The business supplies goods/services               2020 to 31st   nfo.co.uk/sites/default/
Business Support            to a business that is named in the Health Protection         or is dependent on a business named              March 2021     files/2021-01/Covid-
Scheme Part B               Regulations and as a result if severely impacted.            in the Health Protection Regulations.                           Restrictions-Business-
(CRBSS)                 •   The scheme is divided into those paying business         • The business was operating at the                                 Support-Scheme-Part-A-
                            rates and those who aren’t.                                  time the restrictions came into effect                          Guidance-Notes-7-
                        •   Businesses paying rates will be assessed in line with        on 16th October 2020.                                           January-2021.pdf
                            the NAV of the property.                                 • The business has seen a 40% decrease
                        •   Weekly payments - Lower (£400), Standard (£600)              in turnover as a result of the Health
                                                                                                                                                         https://www.investni.co
                            and Higher (£800) rate payments for properties with          Regulations.
                            NAV of £51k (higher).                               source of income to the applicant.                              business-support-
                        •   Businesses not paying rates will receive a grant of                                                                          scheme-part-b
                            £300 per week.                                           Applying;
                        •   Business that missed out applying before the scheme      • Complete online eligibility checker
                            previously closed you can now apply. If your             • If eligible you will be directed to an
                            application is successful, any grant payment will be        online application.
                            backdated to the date your business was required to      • Businesses who applied previously,
                            close or cease trading as a result of the Health            do not need to reapply.
                            Protection Regulations.
COVID-19 SUPPORT PACKAGES
1. GRANT SUPPORT PACKAGES
Funding               Key Points                                           Eligibility & Applying                           Scheme Opened           Period         Web Links
                                                                                                                                                    Covered
COVID-19 Productive   •   This grant will support businesses to make        Eligible if;                                    Now open                Start the      https://www.nibusi
Investment Capital        productivity-focused capital investments to       • PICG is open to any businesses operating                              project and    nessinfo.co.uk/cont
Grant (PICG)              adapt to the challenges caused by the                 in manufacturing, construction,             Due to the high         submit the     ent/covid-19-
                          pandemic.                                             information and communication, or           volume of interest in   first claim    productive-
                                                                                professional, scientific and technical      the Productive          to Invest NI   investment-capital-
                      • Businesses can access up to a maximum grant of          activities.                                 Investment Capital      by 5pm on      grant
                          up to £250,000 to improve productivity by         Businesses must also meet all of the            Grant, new              Thursday 25
                          investing in new technology and processes,        following criteria:
                                                                                                                            applications to         March 2021     COVID-19
                          software and knowledge acquisition, automation • Have an annual turnover of at least
                                                                                                                            this scheme have                       Productive
                          or the adoption of digital manufacturing              £500,000 in one of their three most
                          technologies.                                         recent financial years.                     paused from 15                         Investment Capital
                                                                            • Have a project with a minimum eligible        February until                         Grant
                      • The proportion of costs supported will range            capital expenditure of £50,000 to improve   further notice.                        (nibusinessinfo.co.u
                          from 20-50%, up to a maximum of                       productivity.                                                                      k)
                          £250,000 grant, depending on the size of          • Deliver productivity improvements from
                          company involved (i.e. micro/small, medium or         the capital investment as measured by
                          large business).                                      Gross Value Added (GVA) per Full-Time
                                                                                Equivalent (FTE) employee. Types of
                      • Projects must have minimum eligible capital             capital investment include new
                          costs of £50,000. Items must be purchased,            technology and processes, software and
                          leasing costs are not eligible. Second-hand Plant     knowledge acquisition, automation or the
                          Machinery Equipment (PME) will be considered          adoption of digital manufacturing
                          by exception for SME’s only and must be               technologies.
                          purchased from unrelated parties.                 • Have experienced a reduction in liquidity
                                                                                as a direct result of the COVID-19
                      Eligible activities include:                              pandemic during the period 1 April to 30
                      • Acquisition of new, non-routine investment in           June 2020, in comparison to 1 April to 30
                          plant, machinery and equipment, including             June 2019.
                          installation and commissioning costs.             • Not be in difficulty or subject to
                                                                                insolvency procedures at 31 December
                      • Software licences.                                      2019, as defined by Measure 3.1 of the
                                                                                European Commission’s Temporary State
                      • Knowledge acquisition and licensing, for                Aid Framework (PDF, 273K).
                          example, from universities
                                                                            Applying;
                      • Automation or the adoption of digital               • Complete online eligibility checker (see
                          manufacturing technologies.                           web link).
                                                                            • If eligible you will need to complete an
                                                                                online pre-application form provided by
                                                                                the PICG Team.
COVID-19 SUPPORT PACKAGES
2. RE-START GRANT SUPPORT PACKAGES
 Funding             Key Points                               Eligibility & Applying                       Scheme opened     Period covered    Web Links

 Re-Start Grant -    •   £50,000 for businesses with a NAV    Companies in the following sectors are       15th March 2021   One-off payment   Coronavirus: £177
 £50,000                 over £51,000 that are eligible for   eligible:                                                                        million in new
                         the 12 months rates holiday                    o Retail,                                                              grants to support
                                                                        o Hospitality,                                                         Northern Ireland
                     •   As with the previous grant                     o Leisure,                                                             businesses
                         schemes, only one grant will be                o Tourism,                                                             (nibusinessinfo.co.
                         paid for businesses with multiple              o Manufacturing,                                                       uk)
                         premises. Businesses with vacant
                                                                        o Childcare,
                         properties and businesses in
                                                                        o Newspaper producers
                         administration will not receive
                         the grant.
                                                              Ineligible if; : Main airports, businesses
                                                              that qualify for the Department for
                                                              Economy Large Tourism and Hospitality
                                                              Business Support Scheme, sports clubs
                                                              and culture, arts and heritage premises
                                                              that qualify for one of the Department for
                                                              Communities support schemes, food retail
                                                              and petrol filling stations.

  Re-Start Grant -   •   A payment of £25,000 for             TBC                                          15th March 2021   One-off payment   Coronavirus: £177
 £25,000 Grant           manufacturers with a NAV                                                                                              million in new
                         between £15,001 and £51,000.                                                                                          grants to support
                                                                                                                                               Northern Ireland
                     •   These payments will be automatic                                                                                      businesses
                                                                                                                                               (nibusinessinfo.co.
                                                                                                                                               uk)
COVID-19 SUPPORT PACKAGES
2. RE-START GRANT SUPPORT PACKAGES
Funding             Key Points                              Eligibility & Applying                          Scheme opened     Period covered    Web Links

 Re-Start Grant -   •   £10,000 payment for businesses      TBC                                             15th March 2021   One-off payment   Coronavirus: £177
 £10,000 Grant          that received the £25,000 Retail,                                                                                       million in new
                        Tourism, Hospitality and Leisure                                                                                        grants to support
                        Grant and have not been paid                                                                                            Northern Ireland
                        under the Localised Restrictions                                                                                        businesses
                        Support Scheme or Covid                                                                                                 (nibusinessinfo.co.
                        Restrictions Business Support                                                                                           uk)
                        Scheme: Part B.

                    •   Payments will be automatic.

 Re-Start Grant -   •   £5,000 for businesses that          Eligible if;                                    15th March 2021   One-off payment   Coronavirus: £177
 £5,000 Grant           received the Small Business         The Business is classed as ‘essential retail’                                       million in new
                        Support Grant and have not been     and currently allowed to remain open,                                               grants to support
                        paid under the Localised            including; Hardware, butchers, home                                                 Northern Ireland
                        Restrictions Support                bakeries, delis, convenience stores, post                                           businesses
                        Scheme or Covid Restrictions        offices, pet shops, pharmacies, paint and                                           (nibusinessinfo.co.
                        Business Support Scheme: Part       decorating shops, building suppliers, small                                         uk)
                        B.
                                                            manufacturing businesses, small
                                                            professional services businesses
                    •   Businesses which have ceased
                        trading since the £10,000 grant     (accountants, solicitors, financial
                        was paid and those paid the         services), allied health services (dentists,
                        £10,000 grant in error (including   podiatrists, physiotherapists).
                        constituency offices and wind
                        turbines) are excluded.
COVID-19 SUPPORT PACKAGES
3. EMPLOYMENT SUPPORT PACKAGES
Funding         Key Points                                                   Eligibility & Applying                              Scheme    Period Covered Web Links
                                                                                                                                 Opened
                •   The grant will cover up to 80% of the employees usual Eligibility;                                           Ongoing   November 2020 For Employers:
                    monthly wage costs up to a maximum of £2,500 per      • Any UK business or organisation who had a                      to September  https://www.gov.uk/gove
                    employee per calendar month, plus the associated          PAYE scheme established before 19 March                      2021          rnment/publications/coro
                    employer’s NIC and minimum automatic enrolment            2020.                                                                      navirus-job-retention-
                    employer pension contributions on that wage.                                                                                         scheme-step-by-step-
Coronavirus Job                                                         •        Eligible employees must have been paid                                  guide-for-
Retention       •   In July 2021, this will decrease of 70% of the               earnings during the 19/20 tax year and                                  employers?utm_source=73
                    employees usual monthly wage costs up to a
Scheme (CJRS)                                                                    included on an RTI submission on or before 19                           b46ff3-74f7-4a6d-a97b-
                    maximum of £2,187.50 per employee per calendar
2nd Version                                                                      March.                                                                  e14a240d14c0&utm_mediu
                    month, while employers are expected to contribute
                    10% of the employees usual monthly wage costs up to                                                                                  m=email&utm_campaign=g
                    a maximum of £312.50 per calendar month.            •        The scheme is intended for those that are                               ovuk-
                                                                                 furloughed instead of being made redundant.                             notifications&utm_content
                •   This grand is decreased further in August and                                                                                        =immediate
                    September 2021 to 60% of the employees usual             •   Furloughed workers are not permitted to
                    monthly wage costs up to a maximum of £2,187 per             undertake any work for their employer but                                For Employees:
                    employee per calendar month, while employers are             are not precluded from undertaking training                              https://www.gov.uk/guid
                    expected to contribute 20% of the employees usual            or working from other jobs they may have.                                ance/check-if-you-could-
                    monthly wage costs up to a maximum of £625 per                                                                                        be-covered-by-the-
                    calendar month.                                          •   Detailed rules apply for those on unpaid or                              coronavirus-job-retention-
                                                                                 statutory leave.                                                         scheme
                •   It is important to note that the grant is only payable
                    in respect of furloughed employees. Employee PAYE
                    and NIC is still payable as usual whilst employer NIC
                    and minimum automatic enrolment pension
                    contributions will be covered by the grant.

                •   The specially designed HMRC portal to use to make
                    their claims is now live.

                •   Businesses are to treat any claim as business income
                    subject to Corporation/Income tax and wages paid
                    out to furloughed workers are also treated as a
                    business expense.

                •   Records need to be retained for five years.
COVID-19 SUPPORT PACKAGES
3. EMPLOYMENT SUPPORT PACKAGES
Funding               Key Points                                                      Eligibility & Applying            Scheme     Period Covered   Web Links
                                                                                                                        Opened
 Coronavirus          •   The Coronavirus Statutory Sick Pay Rebate Scheme is to      Eligible if;                       Ongoing   Ongoing          https://www.nibus
 Statutory Sick Pay       claim back employees' coronavirus-related Statutory         • Businesses with less than 250                               inessinfo.co.uk/co
 Rebate Scheme            Sick Pay (SSP).                                                 employees as of 28 February                               ntent/coronavirus-
                                                                                          2020.                                                     claim-back-
                      •   You can claim for multiple pay periods and employees                                                                      statutory-sick-pay-
                          at the same time.                                                                                                         paid-your-
                                                                                      Applying;                                                     employees-due-
                      •   To complete your claim you’ll need the start and end
                                                                                      • Online application(see web                                  coronavirus-covid-
                          dates of the claim period which is the:
                                                                                         link).                                                     19
                                o   Start date of the earliest pay period you’re
                                    claiming for - if the pay period started before
                                    13 March 2020, you’ll need to use 13 March
                                    2020 as the start date.
                                o   End date of the most recent pay period
                                    you’re claiming for - this must be on or
                                    before the date you make your claim
                                    (because you can only claim for SSP paid in
                                    arrears).
COVID-19 SUPPORT PACKAGES
3. EMPLOYMENT SUPPORT PACKAGES
Funding               Key Points                                           Eligibility & Applying                                    Scheme    Period Covered           Web Links
                                                                                                                                     Opened
                      •       HMRC aims to support self-employed           Eligibility;                                              Ongoing   February 2021 to         https://www.gov.uk/
                              individuals (including members of            Self-employed individuals (including partnership                    April 2021               guidance/claim-a-
                              Partnerships) whose income has been          members) will qualify for the scheme if:                                                     grant-through-the-
                              negatively impacted by COVID-19.             • They have made at least one tax return showing a                  5th Grant:               coronavirus-covid-19-
                      •       Cash grant to self-employed individuals or       year’s worth of trading income;                                 May 2021 to              self-employment-
                              partnerships worth up to 80% of average      • Their annual profits are no more than £50,000 in                  September 2021 –         income-support-
Self-employed Grant           monthly trading profit over the last three       2019/20 or an average trading profit of less than               Will be based on         scheme
                              months, capped at £7,500.                        £50,000 from 2016-17, 2017-18 and 2018-19;
(4th grant)                                                                                                                                    turnover for the year
                      •       Paid in a single instalment.                 • They have submitted their self-assessment tax
                                                                                                                                               April 2020- April 2021
                      •       Taxable as part of self-employed profits.        return for 2019/20 by 2 March 2021;
                              Once a claim is submitted, HMRC will                                                                             - TBC
                      •                                                    • They earn more than 50% of their annual income
                              inform taxpayers straight away and               from self-employment (eg it is expected that those
                              payments will be made directly to the tax-       with high levels of rental income in addition to
                              payers bank account within 6 working days        self-employed profits would not qualify); and
                              once the grant has been approved.            • They were trading during 2019/20 and will carry
                                                                               on (when the COVID-19 crisis is over) and have lost
                      You can still apply even if you did not make a           income as a result of the crisis.
                      claim for the first three grants earlier in the
                      year.

                          •   Scheme aimed at supporting newly self-       This scheme is now closed to applications as of           Closed                             https://
Newly Self-Employed           employed individuals impacted by COVID-      19th February 2021.                                                                          Newly Self-
Support Scheme                19.                                                                                                                                       Employed Support
(NSESS)                                                                                                                                                                 Scheme
                          •   The scheme offered a one-off grant of                                                                                                     (nibusinessinfo.co.u
                              £3,500 to newly self-employed                                                                                                             k)
                              individuals.
COVID-19 SUPPORT PACKAGES
3. EMPLOYMENT SUPPORT PACKAGES
Funding           Key Points                                               Eligibility & Applying                            Scheme    Period Covered Web Links
                                                                                                                             Opened

 New              •   This incentive is available to all employers to      Eligible if;                                      Ongoing   1 April 2020   https://www.nibusinessi
 Apprenticeship       support the recruitment of new apprentices.          • The business takes on an Apprentice                       to 31 March    nfo.co.uk/content/coron
 Incentive                                                                     participating in the Department for the                 2021           avirus-new-
 Scheme           •   As an employer, you will be eligible for up to           Economy funded Apprenticeships NI or Higher                            apprenticeship-
                      £3,000 for each new apprenticeship opportunity           Level Apprenticeship programmes from April                             incentive-scheme
                      created between 1 April 2020 - 31 March 2021.            2020.

                                                                           Applying;
                  •   This bonus will apply to all new apprenticeship      • If eligible you will need to download and
                      opportunities and includes apprentices who have         complete an application form and send to
                      been made redundant:                                    ApprenticeshipsRecovery@economy-
                            o Payment 1 - £2,000 after 90 days                ni.gov.uk.
                               retention following start* of new paid
                               apprenticeship.
                            o Payment 2 - £1,000 after 200 days
                               retention following start* of new paid
                               apprenticeship.

                  *The start of the paid apprenticeship refers to the
                  date agreed with the training contractor as the date
                  that the apprentice begins their Apprenticeships in NI
                  or Higher Level Apprenticeship programme or, in the
                  case of apprentices who were made redundant and
                  subsequently employed by another employer, the
                  date the apprentice re-joined their programme.
COVID-19 SUPPORT PACKAGES
4. HMRC SUPPORT PACKAGES
Funding                Key Points                                                   Eligibility & Applying                Scheme     Period Covered     Web Links
                                                                                                                          Opened
 Time to Pay           •   Business and individual taxpayers can seek time to pay   Eligible if;                           Ongoing   Ongoing            Contact the HMRC
                           from HMRC if they cannot afford to pay their tax debts   • Businesses paying tax to the UK                                   Coronavirus
                           in full and on time. An agreement reached with HMRC          Government.                                                     Helpline on Tel:
                           for this is called a Time to Pay Agreement (TTPA).                                                                           0800 024 1222.

 Deferred VAT          If you deferred VAT between 20 March and 30 June 2020        Before opting in you must:            Ongoing    20th March 2020-   https://www.nibus
 Payments              and still have payments to make, you can:                                                                     31st March 2021    inessinfo.co.uk/co
                                  1. Pay the deferred VAT in full on or before 31   •   Create your own Government                                      ntent/coronavirus-
                                       March 2021.                                      Gateway account if you don’t                                    deferred-vat-
                                  2. Opt in to the VAT deferral new payment             already have one.                                               payments
                                       scheme when it launches in 2021.             •   Submit any outstanding VAT
                                  3. Contact HMRC if you need more help to pay.         returns from the last 4 years.
                                                                                    •   correct errors on your VAT
                       If you opt in to the new scheme (option 1), instead of           returns as soon as possible.
                       paying the full amount by the end of March 2021, you can         Corrections received after 31
                       make up to 11 smaller monthly instalments, interest free.        December 2020 may not show in
                       All instalments must be paid by the end of March 2022.           your deferred VAT balance.
                                                                                    •   Make sure you know how much
                       To use this scheme you must:                                     you owe, including the amount
                       • still have deferred VAT to pay                                 you originally deferred and how
                       • be up to date with your VAT returns                            much you may have already
                       • opt in before the end of March 2021                            paid.
                       • pay the first instalment before the end of March 2021
                       • be able to pay the deferred VAT by Direct Debit            Apply;
                                                                                    • The VAT deferral new payment
                       If you opt in to the scheme, you can still have a time to       scheme is open from 23
                       pay arrangement for other HMRC debts and outstanding            February up to and including 21
                       tax.                                                            June 2021.
 Income Tax Deferral   • Income Tax payments due in July 2020 under the Self-                                             Ongoing                       https://www.nibus
 for the Self-             Assessment system can be deferred to January 2021.                                                                           inessinfo.co.uk/co
 Employed                                                                                                                                               ntent/coronavirus-
                       •   Late payment penalties won’t be charged in the                                                                               defer-your-self-
                           deferral period.                                                                                                             assessment-
                                                                                                                                                        payment
COVID-19 SUPPORT PACKAGES
5. OTHER SUPPORT FUNDS
Funding                    Key Points                                 Eligibility & Applying                                       Scheme    Period covered         Web Links
                                                                                                                                   opened
                           •   £8.5 million funding package for       Childcare providers eligible to apply include;               Ongoing   1st September 2020     https://www.early-
Childcare Sustainability       the childcare sector.                  • Childminders;                                                        to 31st December       years.org/csf-
Fund (CSF)                                                            • Day-care settings;                                                   2020 now extended      sustainability#sustain
                           •   Scheme aims to assist with             • School-age childcare settings;                                       to cover 1st January   ability-streams
                               additional costs of Health             • Community & Voluntary creches; and                                   2021 to 31st March
                               Regulations of COVID and support       • Playgroups.                                                          2021
                               financial viability in a time of low
                               demand.                           Eligible if;
                                                                 • Providers have been re-activated by their Health &
                           •   Operational during 1st September      Social Care Trust;
                               2020 – 31st December 2020 and are • Operational in the period specified; and
                               still operating.                  • Operating at present.

                           •   Deadline: Friday 9th April 2021 at     Ineligible if;
                               4pm.                                   • A commercial crèche (leisure centres etc.) or crèche
                                                                          fully funded by the government.
                           •   The amount of funding available
                               will depend upon the type of           Applying;
                               childcare provision offered            • Family Support NI will email all eligible beneficiaries.
                               (Childminder etc.) and the             • If you think you may be eligible; Contact Early Years
                               opening/operational date                  Childcare Support Fund at sustainability@early-
                               following endorsement from the            years.org.
                               HSC Trust.
COVID-19 SUPPORT PACKAGES
5. OTHER SUPPORT FUNDS
Funding                Key Points                               Eligibility & Applying                                         Scheme    Period covered     Web Links
                                                                                                                               opened
                       •   This scheme is designed to provide   Eligible if;                                                   Ongoing   1st September 2020 https://www.early-
Childcare Temporary        financial assistance for COVID-19    Childcare provider has had to fully close their setting etc.             to 31st December     years.org/csf-
Closure Support Fund       related closures in the childcare    on a temporary basis due to;                                             2020 now extended temporary-covid19
(CTCSF)                    sector between September and         • A positive COVID test of a member of                                   to cover 1st January
                           December 2020.                           staff/childminder/child.                                             2021 to 31st March
                                                                • Inability to comply with the staff: child ratio due to                 2021
                       •   Operational during 1st January           staff members having to isolate as advised by PHA.
                           2021 – 31st March 2021.              • Providers have been re-activated by their Health &
                                                                    Social Care Trust.
                       •   Deadline: Friday 9th April 2021 at   • Operational in the period specified.
                           4pm.                                 • Operating at present.

                       •   Funding will be allocated to         Ineligible if;
                           eligible providers based on the      • Not fully closed.
                           type and/or size of provision and    • HSC Trust has not been notified of closure.
                           the length of period of closure.     • Isolation is due to travelling abroad.
                                                                • Children who are isolating as a result of being a close
                                                                    contact of a person who has tested positive.
                                                                • Any settings fully funded by the government.
                                                                • Commercial crèche.
                                                                • Where a charge has been made to a parent during the
                                                                    period of closure that hasn’t been refunded.

                                                                Applying;
                                                                • Family Support NI will email all eligible beneficiaries.
                                                                • If you think you may be eligible; Contact Early Years
                                                                   at covidrelatedclosures@early-years.org.
COVID-19 SUPPORT PACKAGES
5. OTHER SUPPORT FUNDS
 Funding                     Key Points                                 Eligibility & Applying                        Scheme opened   Period covered      Web Links

                             •   £500 million scheme aimed              Eligible if;                                  Ongoing         28th July 2020 to   https://www.gov.u
 Film & TV Production            assisting TV shows and films get       • Produced solely by an Eligible                              30th June 2021      k/government/publ
 Restart Scheme (FTPRS)          back into production.                      Participant or by that Eligible                                               ications/film-tv-
                             •   Compensation will be given to              Participant and one or more Co-                                               production-restart-
                                 those productions who incur costs          producers;                                                                    scheme/film-tv-
                                 caused by COVID-19 restrictions        • At least half of the production budget is                                       production-restart-
                                 such as delays and illness of staff.       spent in the UK;                                                              scheme-draft-rules
                             •   Delayed productions – receive up to    • Meets the Cultural test and Commercial
                                 20% of production budget.                  Viability Criteria (see web link);
                                                                                                                                                          https://www.gov.u
                             •   Abandoned productions – receive        • Not an Excluded production.
                                 up to 70% of production budget.                                                                                          k/government/publ
                             •   Cap of £5million per production.                                                                                         ications/film-tv-
                             •   Deadline to Register: Midnight 30th                                                                                      production-restart-
                                 April 2021.                                                                                                              scheme/film-tv-
                                                                        Applying;
                             •   Deadline for Claims: Midnight 31th                                                                                       production-restart-
                                                                        • Applications to be made via Marsh
                                 October 2021.                             Commercial – applications can be                                               scheme-draft-
                             •   Claims can be for losses up to 30th       obtained from their website (see web                                           explanatory-notes
                                 June 2021 and claims can be               link).
                                 backdated to 28th July 2020.                                                                                             https://www.mars
                                                                                                                                                          hcommercial.co.uk
                                                                                                                                                          /campaigns/film-
                                                                                                                                                          and-tv-restart-
                                                                                                                                                          scheme/

                             •   Scheme aimed at assisting the          This scheme is now closed to applications     Closed                              https://www.grant
 Sport Sustainability Fund       sport sector as a result of the        as of 20th January 2021.                                                          request.co.uk/Logi
 (SSF)                           impact of COVID-19.                                                                                                      n.aspx?ReturnUrl=%
                                                                                                                                                          2fapplication.aspx%
                                                                                                                                                          3fSA%3dSNA%26FID
                                                                                                                                                          %3d35118%26sid%3d
                                                                                                                                                          145&SA=SNA&FID=3
                                                                                                                                                          5118&sid=145
COVID-19 SUPPORT PACKAGES
5. OTHER SUPPORT FUNDS
 Funding                      Key Points                                 Eligibility & Applying             Scheme opened   Period covered   Web Links

                              •   The £11.7 million fund to provide      •   This scheme is now closed to   Closed                           https://www.nibus
 Covid-19 NI Charities Fund       financial support to charities that:       applicants.                                                     inessinfo.co.uk/con
 (second phase)                         o have lost income due to                                                                            tent/coronavirus-
                                             the impact of COVID-                                                                            covid-19-charities-
                                             19; and                                                                                         fund-second-phase
                                        o are unable to cover
                                             unavoidable costs between
                                             1 October 2020 and 31
                                             March 2021.
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