Applications are now closed.

The Restart Grant was a one-off grant for business ratepayers from April 2021, to support reopening safely as COVID-19 restrictions are lifted.

The grant payment amount depended on the type of business and the rateable value of each business.

Most eligible businesses were paid the Restart Grant on 21 April and were sent an email containing their unique reference in order to complete the data gathering information required by government. If you have received a payment, you must ensure that you have completed this information as soon as possible.

Eligible businesses

The Restart Grant is only available to the business on the ratings list.

Any changes to the rating list after 1 April 2021 will be ignored for the purposes of eligibility. We are not required to adjust or make payment where the rating list is subsequently amended retrospectively to 1 April 2021. Businesses must have been trading on 1 April 2021 to be eligible to receive funding under this scheme. 

Non-essential retail

For the purposes of this scheme, a non-essential retail business can be defined as a business that is used mainly or wholly for the purposes of retail sale or hire of goods or services by the public, where the primary purpose of products or services provided are not necessary to the health and well-being of the public.

Eligibility

The business must be offering in-person non-essential retail to the general public, where the main service and activity takes place in a fixed rate-paying premises.

Grant amount

  • properties with a rateable value of £15,000 or under, will receive a payment of £2,667
  • properties with a rateable value over £15,000 and below £51,000, will receive a payment of £4,000
  • properties with a rateable value of exactly £51,000 and over, will receive a payment of £6,000.

Who is included

Betting offices, departmental stores, markets (other than livestock), sales kiosks, showrooms, e.g. kitchen, bathroom, tile, glazing, tobacco and vape stores, antiques stores, sales offices, travel agents, electronic goods and mobile phone, shops, clothes shops, Book shops, auction rooms, car auction, car showrooms, car supermarkets, car washes (standalone), car/caravan, sales/display/hiring sites, charity shops, carpet stores, furniture shops, sofa shops, homeware shops, florists, plant nurseries, jewellers, stationery shops, gift shops, make-up shops, animal groomers, sweet shops, photography studios.

Who is excluded

Food retailers, including food markets, supermarkets, convenience stores, corners shops, off licences, breweries, pharmacies, chemists, newsagents, animal rescue centres and boarding facilities, building merchants, petrol stations, vehicle repair and MOT services, bicycle shops, taxi and vehicle hire businesses, education providers including tutoring services, banks, building societies and other financial providers, post offices, funeral directors, launderettes and dry cleaners, medical practices, veterinary surgeries and pet shops, agricultural supply shops, garden centres, storage and distribution facilities, wholesalers, employment agencies and businesses, office buildings, automatic car washes and mobility support shops.

Businesses in the hospitality, leisure, accommodation, gym and sports and personal care sectors

Grant amount

  • properties with a rateable value of £15,000 or under, will receive a payment of £8,000
  • properties with a rateable value over £15,000 and below £51,000, will receive a payment of £12,000
  • properties with a rateable value of exactly £51,000 and over, will receive a payment of £18,000.

Hospitality

For the purposes of this scheme, a hospitality business can be defined as a business whose main function is to provide a venue for the consumption and sale of food and drink.

  • you must offer in-person food and drink services to the general public
  • you must provide food and/or drink to be consumed on the premises, including outdoors.

Food courts, public houses/pub restaurants, restaurants, roadside restaurants, wine bars, cafes.

Businesses whose main services is a takeaway or food kiosk.

Leisure

For the purposes of this scheme, a leisure business can be defined as a business that provides opportunities, experiences and facilities, in particular for culture, recreation, entertainment, celebratory events and nights out.

  • you must provide in-person intangible experiences in addition to goods
  • you may rely on seasonal labour
  • you may assume particular public safety responsibilities
  • you may operate with irregular hours through the day, night and weekends.

Bingo halls, bowling alleys, casinos and gambling clubs, cinemas, museums and art galleries, roller skating rings, theatres, conference centres, exhibition centres including for use as banquet halls and other events, wedding venues, events venues, heritage railways, public halls, night clubs & discotheques, hostess bars, sexual entertainment venues, shisha bars, tourist attractions, amusement arcades including adult gaming centres, soft play centres or areas, indoor riding centres, clubs & institutions, village halls & scout huts, cadet huts etc.

All retail businesses, coach tour operators, tour operators and telescopes.

Accommodation

For the purposes of this scheme, an accommodation business can be defined as a business whose main lodging provision is used for holiday, travel and other purposes.

  • you must provide accommodation for ‘away from home’ stays for work or leisure purposes; or,
  • you must provide accommodation for short-term leisure and holiday purposes.

Caravan parks, country house hotels, guest & boarding houses, hostels, hotels, lodges, holiday apartments, cottages or bungalows, campsites, boarding houses, canal boats or other, vessels, B&Bs, catered holiday homes, holiday homes.

Private dwellings, education accommodation, residential homes, care homes, residential family centres, beach huts.

Gym and sports

For the purposes of this scheme, a gym & sport business can be defined as a commercial or non-profit establishment where physical exercise or training is conducted on an individual basis or group basis, using exercise equipment or open floor space with or without instruction, or where individual and group sporting, athletic and physical activities are participated in competitively or recreationally.

  • you must offer in-person exercise and sport activities to the general public
  • you must be open to members of the public paying an entry or membership fee
  • you must require extensive cleaning protocols, which significantly slow down trade
  • you must offer exercise classes or activities, which may mandate space and no masks etc.

Dance schools and centres, Dance studios, Gymnasia/fitness suites, Cricket centres, Ski centres, Sports and leisure centres, Outdoor sports centres, Outdoor adventure centres, Squash courts, Tennis centres, Sports courts, Swimming pools, Shooting and archery, venues, Driving ranges, Water sport centres, Golf courses.

Home gyms, home exercise studios, home sports courts and home sports grounds.

Personal care

For the purposes of this scheme, a personal care business can be defined as a business which provides a service, treatment or activity for the purposes of personal beauty, hair, grooming, body care and aesthetics and wellbeing.

  • you must deliver in-person holistic, beauty and hair treatments; or
  • you must provide services such as tattoos and piercings; or
  • you must offer close-contact services, which are required to deliver the treatment
  • you must offer services, treatments or activities that require social distancing and cleaning protocols, which have led to a reduction in your capacity to deliver personal care services.

Spas, sauna and steam rooms, Hairdressing salons, Tanning salons, Nail salons, Massage centres, massage treatments, Tattoo and piercing studios, Holistic therapy (reflexology, massage, acupuncture), Barbers, groomers, Beauty salons, Beauticians, aesthetics, Other non-surgical treatments.

Businesses that provide personal care goods, rather than services; businesses used solely as training centres for staff, apprentices and others; businesses providing dental services, opticians, audiology services, chiropody, chiropractors, osteopaths and other medical or health services, including services which incorporate personal care services, treatment required by those with disabilities and services relating to mental health.

Exclusions

The following businesses are not eligible:

  • businesses that are not on the ratings list
  • businesses that have already received grant payments that equal the maximum permitted subsidy allowances
  • businesses that are in administration, insolvent or where a striking-off notice has been made

Subsidy allowance

Subsidy allowance has now replaced State Aid following the end of the transition period and the UK’s exit from the EU.

The Restart Grant scheme is covered by 3 subsidy allowances:

  • Small Amounts of Financial Assistance Allowance: you’re allowed up to £335,000 (subject to exchange rates) over any period of 3 years
  • COVID-19 Business Grant Allowance: you’re allowed up to £1,600,000;
  • COVID-19 Business Grant Special Allowance: if you have reached your limits under the Small Amounts of Financial Assistance Allowance and COVID-19 Business Grant Allowance, you may be able to access a further allowance of funding under these scheme rules of up to £9,000,000, provided certain conditions are met

Grants under these three allowances can be combined for a potential total allowance of up to £10,935,000 (subject to exchange rates and certain conditions being met).

Further details are available in the Subsidy Allowance overview. Alternatively, visit GOV.UK Complying with the UK’s International Obligations on Subsidy Control.

Tax

Any grant income your business receives is taxable. You must include the Restart Grant as income on your tax return. You'll only pay tax if your business makes an overall profit once grant income is included.

Fraud or payment in error

We will not accept deliberate manipulation and fraud. Any business caught falsifying their records to gain grant money will face prosecution and funding issued will be recovered. Funding may also be recovered for any grants paid in error.

We undertake pre and post payment checks to combat the risks of fraud and payment error.

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