Many businesses have already registered for the Eat Out to Help Out Scheme – according to the HMRC website, there are 94 establishments taking part within a mile of the Norwich M+A Partners office. The scheme enables restaurants to offer a discount for diners on Mondays to Wednesdays from 3 to 31 August 2020.

The government have now released further details on how to claim the reimbursement.

When can I claim?

  • The claims service will operate from 7 August to 30 September 2020;
  • You can claim 7 days from the date of your registration; and
  • You can make up to 5 claims before 30 September.

When making a claim, the periods to select from are:

  • 3 to 5 August;
  • 10 to 12 August;
  • 17 to 19 August;
  • 24 to 26 August; and
  • 31 August.

What can I claim for?

  • You can claim back the discount offered on food and non-alcoholic drinks; and
  • Claims should only be made for scheme discounts offered on or after the date you registered for the scheme

What do I need to make a claim?

You will need the records kept for each day you have used the scheme, including:

  • Total number of diners that have used the scheme, including children;
  • Total value of all eat in food and non-alcoholic drink sold, where the scheme discounts were given;
  • Total amount of scheme discount given and claimed for;
  • Period you are claiming for;
  • Records for each establishment you are claiming for; and
  • Overall total value of the claim for all establishments.

Here are some examples of how to calculate the total discount.

What about VAT?

  • You will still need to pay VAT, based on the full amount of your customer’s bill, before the scheme discount is applied; and
  • This amount must be reflected in the correct VAT return for the period the transaction took place.

How is the claim money paid?

  • After you have made a claim, you will be issued with a reference number;
  • HMRC will then check your claim is correct and pay the claim amount by BACs within 5 working days; and
  • The payment you receive will be treated as taxable income.

See here for further details on registering for the scheme.

Further details on eligibility and how to offer the discount.

Eat Out to Help Out Scheme promotional materials.