COVID-19 Update 24th February 2021

• Reopening Plan for Scotland

The First Minister outlined Scotland’s plans on the sequencing of re-opening the economy from late April onwards in a statement to Parliament today. The main points of this are:

• • Moving back to a levels system from the last week in April with all parts of the country currently in level 4 moved back to level 3
  • From 5^th April restrictions on outdoor gatherings  will be eased so that at least 6 people from 2 households can meet together.
  • Also from 5^th April, retail will begin to reopen with an extension of the definition of essential retail and the removal of restrictions on click-and collect.
  • From the last week of April there will be a phased but significant re-opening of the economy, including non-essential retail, hospitality and services like gyms and hairdressers.
  • The strategic framework business fund will be in place at least the end of June.
  • When exiting Level four, businesses that are allowed to reopen will continue to receive payments from the fund for at least the next four weeks
  • Tapered support is also being considering for businesses that may still face trading restrictions and reduced demand

The Scottish Government will publish a further document in mid-March giving more detail

https://www.gov.scot/publications/coronavirus-covid-19-update-first-ministers-statement-23-february-2021/

• The Local Restrictions Support Grants (LRSG (Closed) Addendum)

The second wave of LRSG payments for closed businesses has been announced and covers the period 16^th February to 31^st March 2021. The payments for this 44 day period are:

• • £2,096 – if your business has a property with a rateable value of up to £15,000
  • £3,143 – if your business has a property with a rateable value over £15,000 and less than £51,000
  • £4,714 – if your business has a property with a rateable value of £51,000 or more

https://www.gov.uk/guidance/check-if-your-business-is-eligible-for-a-coronavirus-grant-due-to-national-restrictions-for-closed-businesses

• VAT Deferral Scheme

The new VAT deferral scheme has gone live. This lets you:

• • pay your deferred VAT in equal instalments, interest free
  • choose the number of instalments, from 2 to 11 (depending on when you join)

https://www.gov.uk/guidance/deferral-of-vat-payments-due-to-coronavirus-covid-19

• Apprenticeships During Coronavirus

The Government has revised and updated the guidance publication on managing apprenticeships to provide information on:

• • the temporary flexibilities that have been applied during the coronavirus (COVD-19) outbreak
  • how and when apprentices can safely train and undertake an assessment in the workplace and educational and assessment settings

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/964021/Providing_apprenticeships_during_the_coronavirus__COVID-19__outbreak.pdf

• Road Map Scenarios

If you’ve got a bit of time and interested about these things, the Government has published a series of papers by different research groups including Imperial College and Warwick University which model a range of reopening scenarios including ones very similar to the road map published yesterday

https://www.gov.uk/government/publications/imperial-college-london-unlocking-roadmap-scenarios-for-england-18-february-2021

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/963428/S1128_Roadmaps_for_Relaxation_of_NPIs__modelling_impact_of_vaccine_rollout._University_of_Warwick.pdf