Eat Out to Help Out Scheme

Eat Out to Help Out

To encourage customers into eating out again in restaurants the Government have launched an eat out to help out scheme.

The scheme is to run throughout August and will allow participating restaurants to offer a 50% discount.

Below are the frequently asked questions on the eat out to help out scheme.

What is the eat out to help out scheme?


Restaurants and other food venues can offer a 50% discount to customers. Up to a maximum of £10 per person.

The discount is available every Monday, Tuesday & Wednesday throughout August 2020.

The Government will then reimburse the business for the discounts offered.

Are there any restrictions?


The eat out to help out scheme does not include alcohol and service charges.

There is no limit on how many times customers can claim the offer.

Who can register for the eat out to help out scheme?


Any business can register if they sell food for consumption on their premises or have a shared dining area.

They must have been registered as a food business on 7th July 2020.

Who can’t register for the eat out to help out scheme?


Businesses which only offer takeaway foods are not allowed to register for the scheme.

This also includes mobile food vans and trailers.

What information is required to register?


To register for the eat out to help out scheme you will need a Government Gateway ID. If you don’t already have one, information on how to set one up is available during registration.

You will also need the following information:

– Name and Address of each premises you are registering
– UK Bank Account Number and Sort Code
– The date the business started trading
– Unique Tax Reference (UTR) for the company, partnership or soletrader business
– VAT number (if applicable)
– Employer PAYE scheme reference (if applicable)

How to register for the eat out to help out scheme?


To register for the eat out to help out scheme you need to go to the HMRC website.

How to register for eat out to help out scheme.

Records that must be kept?


Every day that the discount is offered the business must retain records of:

– Total number of people who used the scheme that day
– Total value of all the transactions under the scheme
– Total value of the discounts given

For businesses with multiple premises, each location must keep its own records.

How to make the claim?


The service to make the claim is currently unavailable.

It will be available from 7th August 2020. Claims can be made until 30th September 2020. This is one month after the discounts cease on 31st August.

Claims are expected to be completed on a weekly basis or longer.

When will my business receive the money?


HMRC will pay all eligible claims within 5 working days of receiving the claim.

What Vat and Tax is chargeable on eat out to help out scheme?


VAT registered businesses must apply VAT on the full price of the customers bill.

The money received from HMRC will be treated as taxable income. Companies will pay corporation tax, whilst partnerships and soletraders will pay income tax.

Where can I obtain further information?


See the HMRC website for further information on the eat out to help out scheme.

DISCLAIMER – Please note that the content contained in this article is for general information only and is not a substitute for professional advice – read our full disclaimer

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