We received the latest Briefing Note from Wiltshire Council in respect of Covid and they have advised the following support for businesses:-

Business 

The government announced on 21 December that there will be additional support for hospitality and leisure businesses with one-off grants of up to £6,000 per premises for eligible businesses, plus more than £100 million discretionary funding will be made available for local authorities to support other businesses

We are awaiting more information on this new funding, including the full guidance on eligible businesses and the process for distributing the grant payments, so if any relevant businesses get in touch please let them know. We have issued a newsletter to local businesses to inform them of this too.

Our officers are also working hard to process grants we will be issuing to hospitality and leisure businesses in January. These will automatically be paid to businesses who previously benefitted from a Restart or Discretionary Restart Grant, subject to eligibility checks. There is no need for businesses to reapply or contact us regarding these grants and we will update businesses with more information in the new year – including how new hospitality and leisure businesses can apply.

Please encourage people to sign up for our business newsletter for latest updates.

www.wiltshire.gov.uk/business-advice-support-covid19-grants.

You are most welcome to spread the word amongst your members and the business community.

Many thanks

Gill Welsman-Clarke

Administrative Services Officer

Monday & Tuesday: 8.30am to 5pm

Wednesday & Thursday: 8.30am to 2pm

Roz Paton, The Royal Wootton Bassett Chamber of Commerce President, Steve Watts, The Mayor of the Town and Owen Collier, The Town Crier presents two Special Chamber Membership Awards to our town’s High Street businesses.

Roz Paton, President of the Chamber said, “Our Chamber wanted to recognize two of its members this year both operating independent businesses in a Special Award Category. Both businesses, whilst maintaining safe distancing stayed open throughout all the Coronavirus restrictions and lockdowns giving customers the opportunity to shop locally in a smaller retail environment.”

The first recipient of this year’s Special New Business Member Award 2021 went to the Cloth of Gold for adapting, diversifying, and placing an absolute focus on customer needs to deliver its products and services during the pandemic. Sarah Jackson’s creative and innovative approach has proved successful in her first year of trading especially during a challenging year and has won her much local praise.

The second was a Special Established Business Member Award 2021 which went to Crumps the Butchers for its long-standing business in the Town who kept trading successfully during the pandemic by delivering reliable and uncompromising quality of service to its customers and continued supply of products. As an independent retail business, it allowed customers – especially vulnerable customers to continually shop for essential food in a smaller and safe environment. Customers came from far and wide to receive the quality products and reliable service which Crumps delivers.

SWLEP annual conference and expo, scams and more

View this email in your browser (https://mailchi.mp/news.wiltshire.gov.uk/latest-news-and-advice-on-covid-549240?e=fdaa531b3b)
Business news – Coronavirus update from Wiltshire Council.
24 September 2021
This newsletter provides updates on help and advice available locally for businesses.

Read back issues of this business newsletter (https://us5.campaign-archive.com/home/?u=2883905f726c9fc694bef8b9e&id=3850daa318)
Visit our COVID-19 page for our latest updates (http://www.wiltshire.gov.uk/business-advice-support-covid19)
The Swindon and Wiltshire Annual Conference and Expo – Engage, Evolve, Go!

The Swindon and Wiltshire Local Enterprise Partnership (SWLEP) is  holding its annual Conference and Expo on 7 October.

This digital event will deliver an exciting programme celebrating the success, tenacity and ambition of our local business community. The interactive Conference and Expo will showcase successful SMEs from our region, consider how our business landscape is changing and enable attendees to learn and gain new ideas. In addition, there will be plenty of opportunity to mix and mingle with other attendees as well as investigate what our region has to offer within the Expo area, highlighting the best of Swindon and Wiltshire.

Along with numerous informative workshops delivered by local experts, there will be plenary sessions led by international and award-winning speakers, covering topics including innovation, future strategy, purpose, tenacity and strength, and the change and performance shifts needed to excel in business.
Register to join the event (https://growthhub.swlep.co.uk/events/allevents/2021/10/07/company-events/swindon-and-wiltshire-local-enterprise-partnership-annual-conference-2021-engage-evolve-go! )

** Scammers claiming to be from Wiltshire Council target local restaurant
————————————————————
We’ve received a report from a restaurant in Marlborough, that was telephoned by an individual falsely purporting to be from Wiltshire Council’s Public Protection Service.  When the caller was asked for their contact details they became aggressive, the business owner saw through the scam and no personal information was disclosed.  The caller had disguised their phone number so it appeared they were calling from a legitimate source – a process known as ‘number spoofing’.

Never give out your personal information in response to an incoming call or rely upon the Caller ID as the sole means of identification, particularly if the caller asks you to carry out an action which might have financial consequences.  If someone rings you asking for personal information, don’t provide it. Instead, hang up and call the phone number on your account statement, in the phone book, or on the organisation’s website to check whether the call was genuine. Wait at least five minutes before making the call – this ensures the line has cleared and you’re not still speaking to the fraudster or an accomplice.

If you receive a call from Wiltshire Council Public Protection and wish to verify our officer’s details you can do so by calling 0300 4560100 or emailing publicprotectionwest@wiltshire.gov.uk (mailto:publicprotectionwest@wiltshire.gov.uk) .

Advice on how to spot and avoid scams, including those targeting businesses, is available from www.friendsagainstscams.org.uk. If you wish to complain about what you suspect is a scam, or want further information, you can contact Action Fraud on 0300 1232040.
Advice on how to spot and avoid scams (http://www.friendsagainstscams.org.uk)
Interested in becoming a mentor?

Are you an SME leader? Do you have experience of business growth, implementing change and innovation? Have you grown and led successful teams?

If you answered yes to any of the above, we want you! You could be the person we at UWE Bristol are looking for to become a Mentor as part of the Government / CABS Help to Grow: Leadership Programme delivered by UWE. You will receive training, digital credentials and payment from UWE Bristol as part of this Mentorship programme at the same time as contributing to supporting economic growth.

If you are interested and have 10 hours to give as a Mentor over a three-month period, please get in touch with lynda.williams@uwe.ac.uk (mailto:lynda.williams@uwe.ac.uk) .
More information on the Help to Grow programme (https://helptogrow.campaign.gov.uk/)
The Journey to Net Zero – join a virtual conference

With COP26 climate talks happening in the UK later this year, join the FSB on Tuesday 2 November 2021 for a free online conference designed just for small business owners.

The conference will look at the significant role your business plays in the transition to Net Zero, why urgent action is needed to adapt and how you can get started your journey.

You’ll hear from leading expert names in Government, regulation and policy making, as well as other small businesses who have taken steps towards Net Zero and seen real benefits to their businesses. The full agenda and line up will be revealed in September.
Find out more and book your place (https://www.fsb.org.uk/event-calendar/fsb-small-business-virtual-conference-the-journey-to-net-zero.html)

** Government has published its COVID-19 Autumn and Winter Plan
————————————————————
The Government has published its autumn and winter COVID-19 response plan and we are asking you to continue to do what you can to protect one another and local health services at this challenging time.

Within the plan, the Government states that the country is learning to live with COVID-19, and the main line of defence is now vaccination rather than lockdown.
The Government’s plan is to prepare the country for future challenges, while ensuring the NHS does not come under unsustainable pressure. It wants to achieve this by:
* Building defences through pharmaceutical interventions: vaccines, antivirals and disease modifying therapeutics.
* Identifying and isolating positive cases to limit transmission: Test, Trace and Isolate.
* Supporting the NHS and social care: managing pressures and recovering services.
* Advising people on how to protect themselves and others: clear guidance and communications.
* Pursuing an international approach: helping to vaccinate the world and managing risks at the border.

View the Government’s Autumn and Winter Plan 2021 (https://www.gov.uk/government/publications/covid-19-response-autumn-and-winter-plan-2021)
View the latest guidance on Coronavirus (https://www.gov.uk/coronavirus#sw)
Book your COVID-19 vaccine (https://www.nhs.uk/conditions/coronavirus-covid-19/coronavirus-vaccination/book-coronavirus-vaccination/#sw)

JobHelp website launched to help people find employment

In order to aid those who are looking for their next job opportunity, the Department for Work & Pensions (DWP) has launched their new JobHelp website (https://jobhelp.campaign.gov.uk/?utm_source=GCS_Local&utm_medium=SocialSouthWest&utm_term=JobHelp_Launch&utm_content=WorkCoaches&utm_campaign=JobHelp_21) . The site contains training, support, and advice, including expert CV guidance.
View the JobHelp website (https://jobhelp.campaign.gov.uk/?utm_source=GCS_Local&utm_medium=SocialSouthWest&utm_term=JobHelp_Launch&utm_content=WorkCoaches&utm_campaign=JobHelp_21)

DCMS London Tech Week 2021

This week marks London Tech Week (https://londontechweek.com/) (LTW), an annual week-long event that celebrates the UK’s amazing tech sector.

Wherever you are on the scaling journey, there are a wealth of UK government resources and services that can help you grow your digital business faster and more efficiently.
View the resources for tech scaleups and founders (https://technation.io/resources/government-resources/#sw)
Useful links

We are providing regular updates on the Coronavirus business support page (https://www.wiltshire.gov.uk/public-health-coronavirus) on our website.
You can also follow us on Twitter (https://twitter.com/wiltscouncil) and Facebook (https://www.facebook.com/WiltshireCouncil/) .
For central government updates follow:
* GOV.UK support for business (https://www.gov.uk/government/collections/financial-support-for-businesses-during-coronavirus-covid-19)
* Public Health England (https://www.gov.uk/government/organisations/public-health-england)
* NHS (https://www.nhs.uk/)

You can now apply for a Discretionary Restart Grant if your business has not previously received an Additional Restrictions Grant (ARG) or Restart Grant funding.

This new grant scheme is targeted at non-essential retailers, and a range of businesses providing in-person services at venues for hospitality, personal care, leisure, gyms and sports sectors, and visitor accommodation.

Before making an application you must read the guidance factsheet and the FAQs, available on our website (https://www.wiltshire.gov.uk/business-advice-support-covid19-grants) , to check your business is eligible. Your application will be rejected if you have already received a discretionary payment for Restart or a business rates-based Restart Grant.

If you have previously received an ARG but have not received a Discretionary Restart payment, please read the Guidance factsheet and the FAQs to check if your business is eligible.
Find out more and how to apply for a grant (https://www.wiltshire.gov.uk/business-advice-support-covid19-grants)
Business Banking Resolution Service

The Business Banking Resolution Service helps SMEs find solutions to unresolved complaints against their bank, providing free, personalised support from highly skilled and experienced dispute resolution specialists. Find out if you could use the service: www.thebbrs.org.register/ (https://thebbrs.org/register/) .

Businesses that meet these broad criteria may be able to apply:
* You have an unresolved business banking complaint against one of these banks or their subsidiaries:
+ Barclays Bank PLC and Barclays Bank UK PLC
+ Danske Bank
+ HSBC UK Bank plc
+ Lloyds Banking Group (Lloyds Bank plc and Bank of Scotland plc)
+ NatWest Group (including The Royal Bank of Scotland Plc, National Westminster Bank plc, Coutts & Company and Ulster Bank Limited (Northern Ireland))
+ Santander UK plc
+ Virgin Money (including Clydesdale Bank PLC and Yorkshire Bank)
* You made a formal complaint to your bank from December 2001 onwards, and have not had (or been able to have) an independent review, nor agreed a settlement, or gone to court
* At the time of the complaint, you had a turnover of:
+ 2001 to 2009: between £1 million and £6.5 million
+ 2009 to 2019: between £2 million and £6.5 million
+ 2019 onwards: between £6.5 million and £10 million

Find out more and register for support (https://thebbrs.org/register/)
Ventilation and air conditioning during the COVID-19 pandemic

Good ventilation can ensure fresh air flows through your workplace and takes COVID-19 particles away with it, helping to reduce the risk of aerosol transmission.

The law says employers must make sure there’s an adequate supply of fresh air (ventilation) in enclosed areas of the workplace. This has not changed during the pandemic.

You can do this by using:
* natural ventilation (https://www.hse.gov.uk/coronavirus/equipment-and-machinery/air-conditioning-and-ventilation/improve-natural-ventilation.htm)  – fresh air comes in through open windows, doors or air vents. This is also known as ‘passive airflow’, or
* mechanical ventilation (https://www.hse.gov.uk/coronavirus/equipment-and-machinery/air-conditioning-and-ventilation/improve-mechanical-ventilation.htm)  – fans and ducts bring in fresh air from outside

For a full guide and video on how to ensure adequate ventilation and improve existing systems, visit the HSE website (https://www.hse.gov.uk/coronavirus/equipment-and-machinery/air-conditioning-and-ventilation/index.htm) .

View guidance on ventilation in your workplace (https://www.hse.gov.uk/coronavirus/equipment-and-machinery/air-conditioning-and-ventilation/index.htm)

** Bus services – help us plan the route forward
————————————————————

We need your help to shape the future of local bus transport, as part of an ambitious government strategy to improve and transform services across the country.

Around £3bn has been set aside by the Government to make improvements throughout England, and we’re looking at how you, our residents and bus users of Wiltshire, can benefit from this.

The survey is open until 23 August.

Thank you for taking the time to give us your views.
Take the survey now and have your say (https://surveys.wiltshire.gov.uk/snapwebhost/s.asp?k=162679536235)

Encouraging vaccination uptake in your workplace and for self-employed individuals

Public Health England has shared factsheets, posters and resources to help encourage uptake of the vaccine in workplaces and for self-employed people.

Please help share these messages or use the resources to answer queries in your workplace and direct people to reliable sources of information.

For the workplace toolkit, including an employer briefing sheet, posters and Q&A document, visit: https://coronavirusresources.phe.gov.uk/covid-19-vaccine/resources/employer-toolkit/

For a factsheet if you are self-employed, visit: https://coronavirusresources.phe.gov.uk/covid-19-vaccine/resources/vaccine-self-employed-fact-sheet/
NHS information on vaccinations and how to book (https://www.nhs.uk/conditions/coronavirus-covid-19/coronavirus-vaccination/)
Useful links

We are providing regular updates on the Coronavirus business support page (https://www.wiltshire.gov.uk/public-health-coronavirus) on our website.
You can also follow us on Twitter (https://twitter.com/wiltscouncil) and Facebook (https://www.facebook.com/WiltshireCouncil/) .
For central government updates follow:
* GOV.UK support for business (https://www.gov.uk/government/collections/financial-support-for-businesses-during-coronavirus-covid-19)
* Public Health England (https://www.gov.uk/government/organisations/public-health-england)
* NHS (https://www.nhs.uk/)

Sign up to receive this Business newsletter direct to your inbox (https://mailchi.mp/fa3d04e4d1a7/update)

Self-isolation exemption guidance | Free training opportunities

View this email in your browser (https://mailchi.mp/news.wiltshire.gov.uk/latest-news-and-advice-on-covid-548216?e=fdaa531b3b)
Business news – Coronavirus update from Wiltshire Council.
30 July 2021
This newsletter provides updates on help and advice available locally for businesses.

Read back issues of this business newsletter (https://us5.campaign-archive.com/home/?u=2883905f726c9fc694bef8b9e&id=3850daa318)
Visit our COVID-19 page for our latest updates (http://www.wiltshire.gov.uk/business-advice-support-covid19)
Workers who may be exempt from self-isolation

Self-isolation remains an essential tool in our national efforts to reduce the spread of coronavirus. In the small number of situations where the self-isolation of close contacts would result in serious disruption to critical services, a limited number of named workers may be able to leave self-isolation under specific controls for the purpose of undertaking critical work only.

This policy only applies to you if your business or employer has received a letter from a government department on which your name is listed. In this event you will be able to leave self-isolation to undertake critical work. In all other cases, you should continue to self-isolate as now. This process is only intended to run until 16 August 2021, when fully vaccinated close contacts will be exempt from self-isolation.

If you have not heard from central government and feel that your workplace should be considered on this list, you can contact the relevant government department as listed under the ‘Who to contact’ heading within the ‘Critical Services’ section at: https://www.gov.uk/guidance/nhs-test-and-trace-workplace-guidance#critical-services
View the NHS Test and Trace workplace guidance (https://www.gov.uk/guidance/nhs-test-and-trace-workplace-guidance#critical-services)
Business climate hub

Businesses of all sizes around the UK are committing to do their bit to cut carbon emissions and protect the planet.

The UK government has partnered with business owners and respected climate groups to help you join them today.

No matter how small your business or what industry you’re in, your commitment could make a real difference – to the planet, to your customers and to your running costs! Even the smallest businesses produce carbon emissions – it could be through your building, your vehicles or your supply chain. We’re asking you to take the first step on your journey, by committing to cutting those carbon emissions in half by 2030 and to reach ‘net zero’ by 2050. Net zero means that you are putting no more carbon into the atmosphere than you are taking out of it.
Find out more and how to join the commitment (https://businessclimatehub.org/uk/)
Get your business in shape for growth

The following programmes are delivered by SETsquared (https://www.setsquared.co.uk/)  and funded by the ERDF, so are offered free of charge to Swindon and Wiltshire business founders and teams.

Innovation Workout for established businesses
Upcoming dates:
* 20 and 21 September, online
* 15 and 16 November, online

Find out more and register (https://bcn.to/x2V)

Fast paced and dynamic, this workout will help you identify new areas for growth and innovation. It will give you the opportunity to consider different financial models, develop new and existing products as well as identify new revenue streams. The outcome will be a developed business model with a greater potential for investment and growth.

Entrepreneurs Workout for early-stage, start-up companies
Upcoming dates:
* 4, 5 and 8 October (half days, online)

Find out more and register (https://bcn.to/x2W)

Lay strong foundations for a successful business, with this fast-paced and interactive Workout. It will help you develop all aspects of your business including your business model, value proposition, customer segmentation, channels for winning customers and revenue model. It culminates in the opportunity to pitch your business model to a panel of experts and speed mentoring giving you lots of valuable feedback on your business.

** Fully-funded Excel training
————————————————————

Two fully-funded spreadsheet courses are on offer in Swindon and Wiltshire for eligible SMEs and individuals, as part of the Skills Support for the Workforce programme delivered by Serco’s expert provider, Skills Ladder. There are two levels and both courses are delivered online.

There are two dates for each course:
Introduction to Spreadsheets – aimed at people with little or no experience of using Microsoft Excel – a good grounding of the basics.
* 11 August – Register (https://www.eventbrite.co.uk/e/introduction-to-spreadsheets-using-excel-course-tickets-147140165195)
* 21 September – Register (https://www.eventbrite.co.uk/e/introduction-to-spreadsheets-using-excel-course-tickets-163834839415)

Intermediate Spreadsheets – aimed at people with experience of using Microsoft Excel with new skills to take them to the next level.
* 13 August – Register (https://www.eventbrite.co.uk/e/intermediate-spreadsheets-using-excel-course-tickets-162304474051)
* 23 September – Register (https://www.eventbrite.co.uk/e/intermediate-spreadsheets-using-excel-course-tickets-163835202501)

These courses are fully-funded (subject to availability) under the Skills Support for the Workforce / Skills Support for Redundancy (SSW/SSR) programme and delivered by Serco’s expert provider, Skills Ladder. To be eligible for these funded courses:
* The learner has to be employed by the organisation (or self-employed)
* The learner has to be eligible to work in the UK
* The learner must be aged 16+ (no upper age restriction)
* The organisation has to be a SME (less than 250 employees)
* Serco are not able to offer training to anyone that is already on an Apprenticeship programme
* De Minimis – The company must not have received more than €200,000 (cash grant equivalent) of European Funding over a 3-year fiscal period
* The company must have a balance sheet of less than €43M, or an annual turnover of less than €50M

Or
* The person is either employed and ‘at risk’ of redundancy, or unemployed due to being made redundant in the last three months

If you would like more information on the courses simply click on the ‘register’ links above. If you would like more information on the SSW/SSR programme, please email skillssupport@serco.com (mailto:skillssupport@serco.com) .

New assets to help businesses work safely

Public Health England have shared new social media assets to share and help businesses work safely, which are available to download from their Coronavirus Resource Centre (https://coronavirusresources.phe.gov.uk/covid-19-health-behaviours/resources/business-assets/) .

You can view the full updated guidance for workplaces on working safely at: GOV.UK/working-safely
Useful links

We are providing regular updates on the Coronavirus business support page (https://www.wiltshire.gov.uk/public-health-coronavirus) on our website.
You can also follow us on Twitter (https://twitter.com/wiltscouncil) and Facebook (https://www.facebook.com/WiltshireCouncil/) .
For central government updates follow:
* GOV.UK support for business (https://www.gov.uk/government/collections/financial-support-for-businesses-during-coronavirus-covid-19)
* Public Health England (https://www.gov.uk/government/organisations/public-health-england)
* NHS (https://www.nhs.uk/)

Sign up to receive this Business newsletter direct to your inbox (https://mailchi.mp/fa3d04e4d1a7/update)

23 July 2021
This newsletter provides updates on help and advice available locally for businesses.

Read back issues of this business newsletter (https://us5.campaign-archive.com/home/?u=2883905f726c9fc694bef8b9e&id=3850daa318)
Visit our COVID-19 page for our latest updates (http://www.wiltshire.gov.uk/business-advice-support-covid19)
FAQs and the latest business advice for Step 4

We’re asking people to continue to be cautious and still do what they can to keep each other safe. From Monday, the majority of COVID restrictions were removed, but people should continue to reduce the risk of transmission and follow the recommended safety measures. To help you keep your staff and customers safe, we have created a series of FAQs that explain best practice.
Read the FAQs (https://eur02.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.wiltshire.gov.uk%2Fbusiness-advice-support-covid19&data=04%7C01%7CJack.Holdway%40wiltshire.gov.uk%7Cb9a38e030c67481f937308d94dd8949c%7C5546e75e3be14813b0ff26651ea2fe19%7C0%7C0%7C637626414862185025%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=dDTesyy1JRWlYU0cNmd4J4cYyAQG6xaWpqPdYFvVp7o%3D&reserved=0)
Get your business in shape for growth

The following programmes are delivered by SETsquared (https://eur02.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.setsquared.co.uk%2F&data=04%7C01%7CJack.Holdway%40wiltshire.gov.uk%7C583fd84063eb41ff660608d94dbca383%7C5546e75e3be14813b0ff26651ea2fe19%7C0%7C0%7C637626294847175564%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=Rz2wRp9f8qmanX3Afvs0KU5cW7lop9Ny%2FTxi%2FXkvvGE%3D&reserved=0)  and funded by the ERDF, and are offered free of charge to Swindon and Wiltshire business founders and teams.

Innovation workout for established businesses
This fast-paced and dynamic workout will help you to identify new areas for growth and innovation. It will give you the opportunity to consider different financial models, develop new and existing products as well as identify new revenue streams. The outcome will be a developed business model with a greater potential for investment and growth.
Upcoming dates:
* 20 and 21 September, online
* 15 and 16 November, online

Find out more and register. (https://bcn.to/x2V)

Entrepreneurs workout for early-stage, start-up companies
Lay strong foundations for a successful business, with this fast-paced and interactive workout. It will help you to develop all aspects of your business including your business model, value proposition, customer segmentation, channels for winning customers and revenue model. It culminates in the opportunity to pitch your business model to a panel of experts and speed mentoring giving you lots of valuable feedback on your business.
Upcoming dates:
* 4, 5 and 8 October (half days, online)

Find out more & register (https://bcn.to/x2W) .
Future Chippenham update

This week Cabinet approved a new Future Chippenham scheme based on feedback received during the recent public consultation on the distributor road route options.

This scheme is based on the southern section of the distributor road from the A4 through to the A350 junction at Lackham roundabout delivering between 3,800 to 4,200 new homes and associated infrastructure. This is still dependent on the sites being allocated in the Local Plan review and agreement from Homes England.

You can find out more about the feedback from the consultation and this new scheme in the Cabinet report which is available on our website (https://cms.wiltshire.gov.uk/ieListDocuments.aspx?CId=141&MId=14111&Ver=4) .

We have also launched our Future Chippenham newsletter which will provide regular updates on the scheme. You can sign up to receive a copy direct to your inbox (https://mailchi.mp/fa3d04e4d1a7/update) .
Useful links

We are providing regular updates on the Coronavirus business support page (https://www.wiltshire.gov.uk/public-health-coronavirus) on our website.
You can also follow us on Twitter (https://twitter.com/wiltscouncil) and Facebook (https://www.facebook.com/WiltshireCouncil/) .
For central government updates follow:
* GOV.UK support for business (https://www.gov.uk/government/collections/financial-support-for-businesses-during-coronavirus-covid-19)
* Public Health England (https://www.gov.uk/government/organisations/public-health-england)
* NHS (https://www.nhs.uk/)

In the Chancellor’s second real Budget on 3 March 2021 he announced that he had to level with people about the state of the UK economy.  Prior to Budget day there were fewer leaks than normal about possible tax changes. There were however announcements prior to Budget day of grants for High Street businesses and the hospitality sector and the widely predicted extension of the furlough scheme.

Rishi Sunak has chosen a fine line between raising taxes to start paying down the massive Government borrowings but at the same time stimulate economic recovery and save jobs. He was also mindful of pledges made in the Conservative Party manifesto not to raise income tax, VAT and national insurance. So that leaves corporation tax, CGT and inheritance tax…

Maybe he will delay the announcement of significant increases in taxation until later in the year as it is anticipated that there will be a further Budget in the Autumn. By then the economy will hopefully have started to bounce back.

It has already been announced that there will be important consultation documents issued on 23 March which will seek views on future tax changes. That may be when the expected reforms to CGT and IHT will be announced.

CJRS FURLOUGH SCHEME EXTENDED TO 30 SEPTEMBER

The current version of the furlough scheme that started on 1 November 2020 was scheduled to end on 30 April 2021. In order to avoid a “cliff-edge” with resulting widespread redundancies the chancellor has announced a further extension of the scheme and also a phased reduction in support to employers. The CJRS furlough grant for May and June will remain at 80% of the employees’ usual pay for hours not working but it will then be limited to 70% for July and then 60% for August and September.

This phased reduction will operate in a similar way as in September and October 2020 with the employer being required to contribute the remaining 10% and then 20% of an employee’s regular pay so that they continue to receive 80% pay for furloughed hours.

In addition to the 10% and 20% contributions employers will continue to be responsible for paying employers national insurance and pension contributions on the full amount being paid to employees.

Contact us if you need assistance with your CJRS furlough claims.

SELF-EMPLOYED INCOME SUPPORT GRANTS ALSO EXTENDED

In line with the further extension of the CJRS furlough scheme for employees the chancellor has also set out further support for the self-employed. We had been waiting for the details of the calculation of the fourth SEISS grant covering the period to 30 April and we now know that the support will continue to be 80% of average profits for the reference period capped at £2,500 a month and can be claimed from late April. There will then be a fifth SEISS grant covering the 5 months to 30 September.

The chancellor has also bowed to pressure to extend the scheme to include certain traders who were previously excluded. Thus, those who commenced self-employment in 2019/20 will now be included provided they had submitted their 2019/20 tax return by 2 March 2021. This is potentially a further 600,000 traders.

Conditions for the fifth grant will be linked to a reduction in business turnover. Self-employed individuals whose turnover has fallen by 30% or more will continue to receive the full grant worth 80% of three months’ average trading profits, capped at £2,500 a month. Those whose turnover has fallen by less than 30% will receive a 30% grant, capped at £950 a month. We are awaiting further details of this fifth grant.

CORPORATION TAX RATES TO INCREASE

TO 25% BUT NOT FOR ALL COMPANIES

The UK corporation tax rate is currently one of the lowest rates of the G20 countries and the government states it is committed to keeping the rate competitive.

That should have the effect of encouraging companies to remain in the UK and companies to set up here. With other countries considering raising corporate tax rates the chancellor has announced that the UK will follow suit and consequently the rate will increase to 25% from 1 April 2023 where profits exceed £250,000. However, where a company’s profits do not exceed £50,000 the rate will remain at the current 19% rate and there will be a taper above £50,000. Businesses will however be able to take advantage of new tax breaks to encourage investment in equipment and an enhanced carry back of losses.

SUPER-DEDUCTION FOR INVESTMENT IN NEW EQUIPMENT

In order to encourage companies to invest in new capital equipment the chancellor announced a radical new “super-deduction” of 130% where they invest in new plant. This would mean that when a company buys plant costing £10,000 they would qualify for a £13,000 deduction in arriving at business profits. The new deduction, which will run for two years from 1 April 2021, will not be available for motor cars. Certain assets such as fixtures in buildings will only qualify for 50% relief in the first year instead of the normal 6% writing down allowance.

THREE YEAR CARRY BACK OF TRADING LOSSES

Many businesses will have made a loss in the last year as a result of the Coronavirus pandemic and the difficult trading environment.

Trading losses can normally only be set against profits of the preceding accounting period or previous tax year in the case of unincorporated businesses.

The chancellor has announced that the carry back period will be temporarily increased to three years thereby enabling the business to obtain a tax refund. For companies this will apply to loss making accounting periods ending in the period 1 April 2020 to 31 March 2022. For unincorporated traders, the extended loss relief will apply to losses incurred in 2020/21 and 2021/22.

The amount of trading losses that can be carried back to the preceding year remains unlimited for companies. After carry back to the preceding year, a maximum of £2,000,000 of unused losses will then be available for carry back against profits of the same trade of the previous 2 years. There will be a similar £2,000,000 limit for unincorporated businesses.

NO CHANGES TO INCOME TAX RATES AND PERSONAL ALLOWANCE FROZEN

The basic rate of income tax and higher rate remain at 20% and 40% respectively, and the 45% additional rate continues to apply to income over £150,000.

The personal allowance and higher rate threshold have been increased in line with inflation to £12,570 and £50,270 respectively for 2021/22. These thresholds will then be frozen until 2025/26 possibly yielding an extra £19 billion for the government.

There had again been rumours that the dividend rate might be increased, but dividends continue to be taxed at 7.5%, 32.5% and then 38.1%, depending upon whether the dividends fall into the basic rate band, higher rate band or the additional rate band. Note that the first £2,000 of dividend income continues to be tax-free.

NATIONAL INSURANCE RATES

The national insurance contribution (NIC) rates and bandings were announced 16 December 2020 to take effect from 6 April 2021.

Employees and the self-employed will not pay national insurance contributions (NIC) on the first £9,570 of earnings for 2021/22, an increase of £1 a week. The employee contribution rate continues to be 12% up to the Upper Earnings limit £50,270, with the self-employed paying 9% on their profits up to the same level. Note that employer contributions will apply to earnings over £170 per week, £8,840 per annum which is also a £1 a week increase.

5% VAT RATE FOR FOOD, ATTRACTIONS AND ACCOMMODATION EXTENDED

In order to continue to support businesses and jobs in the hospitality sector, the reduced 5% rate of VAT will continue to apply to supplies of food and non-alcoholic drinks from restaurants, pubs, bars, cafés and similar premises across the UK until 30 September 2021.

The 5% reduced rate of VAT will also continue to apply to supplies of accommodation and admission to attractions across the UK.

From 1 October until 31 March 2022 the rate will be set at 12.5% and will then revert to 20% from 1 April 2022.

VAT REGISTRATION LIMIT FROZEN AT £85,000 UNTIL 1 APRIL 2024

The VAT registration limit normally goes up each year in line with inflation but will remain at £85,000 for a further two years. Arguably this makes it easier for businesses to assess whether or not they are required to register for VAT as it is no longer a moving target.

MAKING TAX DIGITAL EXTENDED TO ALL VAT REGISTERED BUSINESSES FROM 1 APRIL 2022

The government has confirmed that the requirement to maintain accounting records in a digital format and submit the data to HMRC electronically will be extended to all VAT registered businesses from 1 April 2022 regardless of the level of taxable supplies.

NEW GRANTS FOR HIGH STREET BUSINESSES AND HOSPITALITY SECTOR

Businesses forced to close due to the Coronavirus lockdown will be eligible to apply for grants of up to £18,000 depending upon the rateable value of their business premises. Pubs, restaurants, hotels, gyms and hairdressers will be eligible for a grant of up to £18,000 per premises whilst non-essential retail businesses will be eligible to apply for a grant up to a maximum of £6,000.

The grants are intended to be a contribution towards the fixed costs of the business during the period that they have been unable to trade normally. Staff costs continue to be covered by the CJRS furlough scheme.

The government will also continue to provide eligible retail, hospitality and leisure properties in England with 100% business rates relief from 1 April 2021 to 30 June 2021. This will be followed by 66% business rates relief for the period from 1 July 2021 to 31 March 2022, capped at £2 million per business for properties that were required to be closed on 5 January 2021.

Unfortunately, the “Eat out to Help Out” scheme will not be reintroduced this Summer.

NEW RECOVERY LOAN SCHEME

The government have already announced a longer repayment period for “Bounce-back” and CBIL loans. From 6 April 2021 a new Recovery Loan Scheme will provide lenders with a guarantee of 80% on eligible loans between £25,000 and £10 million to give them confidence in continuing to provide finance to UK businesses. The scheme will be open to all businesses, including those who have already received support under the existing COVID-19 guaranteed loan schemes.

SDLT THRESHOLDS EXTENDED

Last March in order to stimulate the housing market the Chancellor announced a temporary cut in Stamp Duty Land Tax for home buyers across England and Northern Ireland which was scheduled to last until 31 March 2021.

This has now been further extended until 30 June 2021 so that transactions in progress will continue to benefit from the reduced rates.

As a transitional measure from 1 July 2021 the Nil Rate Band of Residential SDLT in England and Northern Ireland will then decrease to £250,000 for 3 months until 1 October 2021 when it will revert to £125,000 for purchases completed on or after that date. There has been no change to the SDLT rates above the Nil Rate Band. The 3% supplementary charge for second and subsequent homes in England and Northern Ireland will continue to apply.

Note that there are different rates of tax on property transactions in Scotland and Wales as such taxes have been devolved in those countries.

5% MORTGAGE SCHEMES EXTENDED

Another measure announced to stimulate the housing sector is a new 95% mortgage scheme guaranteed by the government that will mean that people buying a house will only need a 5% deposit where the purchase price is no more than £600,000.

APPRENTICESHIP SCHEMES EXTENDED

The current apprenticeship scheme will be improved with payments of £3,000 to employers in England for each new apprentice they hire aged under 25 and continue to pay the employer £1,500 for each new apprentice they hire aged over 25. The schemes will now run until 30 September 2021.

Starting in January 2022 there will be a new “flexi-job” apprenticeship which will allow individuals to work for more than one company via an agency.

The “Kickstart” Scheme announced in the Summer 2020 Plan for Jobs will continue to be available for the 2021/22 academic year to create 6-month work placements aimed at those aged 16-24 who are on Universal Credit and at risk of long-term unemployment. Employers who provide trainees with work experience will continue to be funded at a rate of £1,000 per trainee.

EIGHT NEW FREEPORTS ANNOUNCED

In eight locations around England there will be generous tax breaks to encourage businesses to locate there. These tax breaks include an exemption from SDLT, 100% first year allowances on plant and a 10% per annum structures and buildings allowance.