Non Domestic Rates Grants to Close

The Covid-19 non domestic rates (NDR) grant schemes will be closing to new applications at 5pm on 30 June 2020.

The Welsh Government is working in partnership with local authorities to deliver the grants to qualifying businesses:

  • £25,000 grant for retail, leisure and hospitality businesses occupying properties with a rateable value of between £12,001 and £51,000
  • £10,000 grant to all businesses eligible for small business rates relief (SBRR) in Wales with a rateable value of £12,000 or less
  • £10,000 grant to all ratepayers eligible for charitable relief and Community Amateur Sports Clubs (CASC) relief, operating in the retail, leisure and hospitality sectors occupying properties with a rateable value of £12,000 or less

The multiple property restriction applied to the Small Business Rates Relief scheme applies to this grant. Therefore the same ratepayer may only receive the grant for a maximum of two properties in each local authority.

This multiple property restriction also applies to charities and CASC.

If you are eligible and you have not already applied, please ensure that you apply via your local authority before this date.

Any applications received after 5pm on 30 June 2020 will not be considered.


Reverse VAT for Construction Delayed

The government has announced a further five-month delay to the introduction of the domestic reverse VAT charge for construction services due to the impact of coronavirus.

The reverse charge for VAT on construction services was originally due to come into force on 1 October 2019, but its introduction was later pushed back until 1 October 2020. 

Due to the impact of the Pandemic this has now been delayed to 1st March 2021

Just incase you missed our last newsletter…

Furlough Changes

As from 1st July, there will be a more flexible approach to furlough, to allow for part-time work whilst still benefiting from the scheme.

So, what are the changes?

From 1st June
Although the scheme remains the same during June there are some particular things note 

  • Employers can claim 80% of employees salary up to a maximum of £2,500 (gross) per month – including NI and pension contributions.
  • From 1st July, employers can claim for employees who have been on the furlough scheme for a minimum of 3 weeks previously. 
    • So from the 10th June, the scheme will be closed to employees being furloughed for the first time
    • You must furlough any new entrants by this date.
  • As we start to emerge from Lock-down you need to plan what resources you’ll need to go forward
  • Please ensure you email Payroll@lewisballard.co.uk to advise us if you are making or intend to make any changes to your employees furloughed status during June.  

From the 1st July

‘Flexible furlough’ becomes available. Employees who are on furlough now can return to work on a part-time basis and be furloughed for the rest of their hours.

The main features of flexible furlough are:

  • Any amount of working time or shift pattern can be agreed.
  • Employees will still receive 80% of their salary up to a maximum of £2,500 (gross) per month.
  • Employers will need to pay for
    • Any hours worked  
    • NI and pension contributions associated with these hours.
  • Employers can claim for hours not worked, up to a maximum of 80% of their salary or £2,500 (gross) per month.

From 1st August

The employer will be responsible for:

  • Paying ALL NI and pension contributions for both the hours worked and those notworked.
  • The rest of the scheme remains the same as July.

From 1st September

  • The employee will still receive 80% of salary, up to a maximum of £2,500 (gross) per month
  • The government contribution will be a maximum of 70%
  • The maximum amount an employer can claim will be 70% of salary or a maximum of £2,187.50 (gross) per month
  • Employers are to pay the additional 10% and all NI and pension contributions for hours worked and not worked (up to 80% or a maximum of £2,500 gross per month)

From 1st October

  • The employee will still receive 80% of salary, up to a maximum of £2,500 (gross) per month, however,
  • The government contribution will be a maximum of 60%. 
  • The maximum amount an employer can claim will be 60% of salary or a maximum of £1,875 (gross) per month.
  • Employers to pay the additional 20% and all NI and pension contributions for hours worked and not worked (up to 80% or a maximum of £2,500 gross per month).

Self-Employment Income Support Scheme 

The Chancellor also announced additional help for the self employed with a a second and final SEISS grant. Applications for the first grant will close on 13 July 2020 so be quick  if you haven’t already made your first claim. 

The Second SEISS grant

  • If eligible you can claim a taxable grant worth 70 per cent of your average monthly trading profits,
  • Will be paid out in a single instalment
  • Covers three months’ worth of profit 
  • Capped at £6,570 in total.
  • The eligibility criteria are the same for both grants
  • You will need to confirm that your business has been adversely affected by coronavirus
  • You don’t need to have claimed the first grant in order to be eligible for the second and final grant. 
  • Applications will open in August 2020.
  • Further information on the second grant will be available on GOV.uk on 12 June 2020.

Last Call for P11D and ARR Forms!

We’ve sent out several request for P11D information and also requested details to complete ARR forms.

If you need to complete either of these forms please send your information as quickly as possible so that we can ensure you meet the deadline. 

If you haven’t received a reminder and need to complete either of these forms please let us know straightaway so we can advise what we need.

Furlough Invoices

We will shortly be sending out the invoice for the June Furlough Service and setting up the Direct Debit to collect payment. Please let us know straightaway if anything has changed, by emailing JohannaD@lewisballard.co.uk


For more Coronavirus Business Updates, click here!

For information on Wales’s Coronavirus safety measures, click here!

Have A Nice Weekend!

Stay Safe Stay Healthy
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