Brewers Support Fund
Post Author:
Anne Melville
Date Posted:
January 27, 2021
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The Scottish Government has announced details of support for brewers in Scotland to help them through the current Coronavirus (Covid-19) pandemic.
How much?
This fund will be administered by local authorities who will provide one-off grants to eligible businesses as follows:-
- £10,000 for premises which have a rateable value of up to and including £18,000
- £25,000 for premises which have a rateable value of £18,001 or above
- £30,000 for a property from which they operate with a rateable value of over £51,000 or production over 5,000HL in 2019
Awards to breweries with a rateable value above £51,000 and with licensed premises will be reduced to take account of any hospitality top up payment claimed or received in January 2021. Taking into account the Retail, Hospitality and Leisure top up grant will therefore cap payments to breweries with onsite licensed premises from this fund to £5,000.
The rateable value of the property is considered to be as per local authority records at 1 November 2020. Any changes to the valuation roll after 1 November 2020 including changes backdated to this date should be disregarded for the purposes of eligibility. However, if it was requested that a property be entered into the roll or for the entry to be modified before 1 November 2020, but delayed for administrative or systemic reasons, local authorities have discretion to consider whether the business is eligible.
Businesses that operate from multiple premises are able to apply for funding for each of the premises from which they operate. However, this will be subject to subsidy control in line with the EU’s State Aid Temporary Framework.
Is my business eligible?
To be eligible for support through this fund you must:
- be a brewery located in Scotland and registered as a producer with HMRC under Excise Duty 226
- confirm that you are currently a registered producer under the terms of this Excise Duty Notice 226 and retain details of the Registration Number
- have submitted a duty return for December 2020 to prove that you are actively trading
- provide Notice 226 documentation confirming 2019 and/or 2020 production levels at or in excess of 5,000HL to be eligible for the highest rate of funding on production grounds
- operate from fixed premises that are registered for Non-Domestic rates in a Scottish local authority area
- have a Business bank account
- have not breached wider COVID regulations/requirements prior to local restrictions
- not have connections to tax havens, as set out in the Coronavirus (Scotland) (No.2) Act 2020
- declare all previous support received from UK or Scottish or Local Government support schemes to provide local authorities with the necessary information to ensure payments are made correctly and compliant with EC State Aid limits.
How do I apply?
Local authorities will contact breweries in their area directly to confirm their eligibility for this fund and process payment.
If you have not been contacted by 8 February 2021, please contact your local authority directly.
https://findbusinesssupport.gov.scot/service/funding/brewers-support-fund
The information in this blog provides only an overview of Scottish Government guidance and legislation in force at the date of publication and no action should be taken without consulting the detailed Scottish Government guidance and legislation or seeking professional advice. Therefore no responsibility for loss occasioned by any person acting or refraining from action as a result of the material contained in this blog can be accepted by the firm.
