• Date

    14 Jul 2020
  • Category

    VAT & Indirect Tax

Eat Out to Help Out Scheme

As the country begins to come out of lockdown, the next crucial step is to get the economy moving. With this in mind, the Chancellor announced the Eat Out to Help Out Scheme.

Its aim is to help the ailing hospitality sector, which has been one of worst affected by the pandemic, and coincides with a 6-month VAT cut from 20% to 5% on food and accommodation.

The voucher scheme entitles diners to 50% off food or non-alcoholic drinks at UK restaurants on Monday – Wednesday throughout the month of August. There is a value of up to £10 per person and the Government will subsidise the discount.

Which establishments can register for the scheme:

  • Sells food for immediate consumption on the premises.
  • Provides its own dining area or shares a dining area with another establishment for eat-in meals.
  • Was registered as a food business with the relevant local authority on or before 7 July.

Those who cannot register:

  • An establishment that only offers takeaway food or drink.
  • Catering services for private functions.
  • A hotel that provides room service only.
  • Dining services (such as packaged dinner cruises).
  • Mobile food vans or trailers.

Registration will close on 31 August.

For further details on the application process and to register, click here.


We are here to help

If you require any further information on the support available or would like to arrange a call, please get in touch with your usual Wilkins Kennedy contact.

Please also refer to our insights page for further COVID-19 related information, which is regularly updated with the latest news, insight and details of the economic support and measures as they are announced by our Government.

The information in this update should not be regarded as financial advice. This is based on our understanding on 13 July 2020. Laws and tax rules may change in the future.

About the author

Scott Craig Photo

Scott Craig

Partner and National Head of VAT Edinburgh
View all news & insights

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