Due to the current outbreak of the coronavirus (COVID-19) some of our services have been affected.
We have altered the way in which we are working and as a consequence staff may not be available to respond to phone enquiries.
We are also administering the Coronavirus Business Support Funds on behalf of the Scottish Government in Glasgow for businesses based in the city, to help protect people's jobs, prevent business closure and promote our economic recovery.
If you have already emailed us we will respond to you in due course. Please note there may be a delay in processing your enquiry or application during this period.
Business support relief available to Scottish Businesses are listed below:
The Scottish Government has announced the Scotland's Strategic Framework business support which will be available for businesses that are required to close by law or support businesses not required to close, but specifically required by law to significantly modify their operations.
The two types of funding streams available under the Fund are the Temporary Closure Grant (Levels 3 and 4) and the Business Restrictions Grant (Level 3).
To find out more about these grants, the eligibility criteria and how to apply please click here.
These funds will be administered by Glasgow City Council.
Coronavirus Business Interruption Loan Scheme is a temporary Loan Scheme to support SMEs with access to loans, overdrafts, invoice finance and asset finance of up to £5 million and for up to 6 years via the British Business Bank.
Coronavirus Large Business Interruption Loan Scheme facilitates access to finance for medium-sized and larger businesses with a turnover of £45 million or above. Finance options include term loans, revolving credit facilities (including overdrafts), invoice finance, and asset finance.
Coronavirus Job Retention Scheme allows you to claim up to 80% of employees' wages if they would have been laid off during this crisis.
All employers with a PAYE scheme that started on or before 28 February 2020 are eligible including businesses, charities, recruitment agencies (agency workers paid through PAYE) and public authorities.
The Online Service for making a claim is now available.
Businesses eligible for the Nightclub and Soft Play Area fund will have now been contacted directly by Glasgow City Council via email.
Enterprise Relief Fund is a £5 million fund from the Prince's Trust and NatWest for self-employed people aged 18-30. Grants can be used to maintain core business operations, meet any existing financial commitments, or to diversify.
Please note this programme is now closed.
The Scottish Government's Newly Self-Employed Hardship Fund is designed to support newly self-employed individuals who have not been able to access support through other schemes.
The Newly Self-Employed Hardship Fund offers non-repayable hardship relief grant payments of £2,000.
Self-Employed Income Support Scheme is for self-employed individuals (including members of partnerships) whose income has been impacted by COVID-19.
Please do not contact HMRC directly. They will use existing information to check potential eligibility and invite applications when the scheme is operational. It is expected payments will start at the beginning of June 2020.
To find out more about this fund, the eligibility criteria and how to apply please .
Please note this programme is now closed.
The purpose of this fund is to provide hardship relief to Bed & Breakfast and other Small Serviced Accommodation businesses who have not been able to access support through other schemes as a result of banking status. Successful applicants will receive a one-off grant of £3,000.
Statutory Sick Pay Rebate scheme enables employers to reclaim Statutory Sick Pay (SSP) paid for absence due to COVID-19 at the current rate of SSP (£95.85). This applies to periods of sickness starting on or after 13 March 2020.
The online service used to reclaim SSP is not available yet from HMRC. In the meantime, keep a note of any SSP you would like to claim.
Scottish Water has agreed to suspend pre-payment charges for licensed providers for two months, beginning with the April payment. This means providers - who provide water to businesses - can be flexible with their customers at this time.
Film, TV and Screen/Creative Economy
Construction Sector Guidance
If you have a VAT payment due between 20 March 2020 and 30 June 2020 you can defer your payment.
You do not need to tell HMRC that you are deferring your VAT payment but payments due after the end of the deferral period will have to be paid as normal.
Further information about how to repay the VAT you have deferred will be available soon.
Deferral of Income Tax Self-Assessment Payment due 31 July 2020. This is an automatic offer with no applications required. No penalties or interest for late payment will be charged if you defer payment until January 2021.
During the deferral period you can set up a budget payment plan to help you pay the deferred payment on account when it comes due.
All businesses and self-employed experiencing financial difficulties and with outstanding tax liabilities may be eligible to receive tax relief.
Support is tailored to individual circumstances. Call the HMRC Helpline on 0800 024 1222 to discuss your specific case.
All non-domestic properties in Scotland will get 1.6% relief. This relief effectively reverses the rate increase for 2020-21. You do not need to apply for this relief, it will automatically be applied to your bill by Glasgow City Council.
However, if you are struggling to pay your non-domestic rates bill you should contact the Council and ask them about deferring your payments.
Retail, hospitality, leisure as well as organisations providing handling service to Scottish airports will receive 100% rates relief. You do not need to apply for this relief, it will be applied directly to your bill.