Other special measures

• Local restrictions support grants of up to £3000 are available to businesses who have been forced to close.

• The VAT payment that had been deferred until March 2020 can now be paid by installments spread over 11 months with no interest

• The 15% VAT reduction applicable to the hospitality and leisure sectors (due to end in January 2021) has been extended until end March 2021

• Self-assessment July payment is now deferred until January 2021

• Statutory Sick Pay relief package for small and medium sized businesses (SMEs)

• 12-month business rates holiday for all retail, hospitality, leisure and nursery businesses in England

• HMRC Time To Pay Scheme