Eat Out to Help Out

In an attempt to kickstart the hospitality industry following the decline in customer numbers the Government has decided to incentivise the public to eat with the "Eat Out to Help Out" Scheme which offers a discount to diners eating and drinking in registered restaurants.

Eligible establishments can use the Eat Out to Help Out Scheme to offer a discount to diners and encourage them to eat at your restaurant.

You can use the Eat Out to Help Out Scheme:

• all day, every Monday, Tuesday and Wednesday from 3 to 31 August 2020
• to offer a 50% discount on food or non-alcoholic drinks to eat or drink in (up to a maximum of £10 discount per diner)
• to claim the money back from the government

There is no limit to the number of times customers can use the offer during the period of the scheme. Your customers cannot get a discount for someone who is not eating or drinking. Alcohol and service charges are excluded from the offer.

Registration for the scheme will close on 31 August.

You can register if your establishment:

• 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

You 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

If your application is based on dishonest or inaccurate information, your registration will be revoked.

Details of how to register for the scheme can be found on HM Revenue & Customs website here.

For each day you’re using the scheme, you must keep records of the:

• total number of people who have used the scheme in your establishment
• total value of transactions under the scheme
• total amount of discounts you’ve given

If you are using the scheme for more than one establishment, you must keep these records for each.

The service you’ll use to claim reimbursements will be available on 7 August 2020 and will close on 30 September.

You must wait 7 days from registration to make your first claim and HMRC will pay eligible claims within 5 working days.

You’ll still need to pay VAT based on the full amount of your customers’ bills and any money you receive through the scheme will be treated as taxable income.

If you would like any further assistance please do not hesitate to contact us