Grants & Financial Support

Coronavirus Business Support Fund

The Scottish Government Coronavirus Business Support Fund is being administered by Local Authorities.

The ratepayers of businesses located in a non-domestic property that is on 17 March;

1) in receipt of the Small Business Bonus Scheme (SBBS);

2) in receipt of Rural Relief; or

3) eligible for SBBS but in receipt of Nursery Relief, Disabled Relief, Fresh Start or Business Growth Accelerator Relief;

can apply to access a support fund and receive a one-off small business support grant of £10,000. This is only available if they were the ratepayer for a premises occupied for that business use on 17 March 2020.

A separate one-off grant of £25,000 is available to the ratepayers of businesses in the Retail, Hospitality, Leisure sectors operating in a premises with a rateable value of £18,001 or up to £51,000. This is the rateable value as at 17 March 2020 regardless of any subsequent reduction in rateable value due to an appeal. This is only available if they were the ratepayer for a premises occupied for that business use on 17 March 2020.

These payments are grants and not loans. A grant awarded in respect of valid application therefore does not need to be refunded by the recipient

Eligible business ratepayers can apply for a one-off grant payment as detailed below up to 31 March 2021. Only one grant is allowed per ratepayer regardless of the number of premises held.

Councils will aim to make payment within 10 working days from receipt of a fully completed application. The deadline for applications to the Business Support Fund is 31 March 2021.

Here is the link to the application form.

Here is the link to the grant application Frequently Asked Questions guide

Remember to read the application form thoroughly and send in a copy of a bank statement along with your application form.

We encourage you to apply for the grant, we are aware some businesses have not applied for the grant for the following reasons:

  • They do not believe they are eligible; however, I suspect that they may be
  • They believe that you cannot apply for the grant because they do not pay business rates – you do not necessarily have to be paying rates to be eligible
  • It is also important to note that this is a grant and not a loan, you will not have to pay it back, this has put some people off making the application

Please read the guidance carefully and if you have doubts feel free to E mail me on [email protected] and I can try to check this out for you.  I would suggest that you apply unless you are absolutely sure you are not eligible.

Second phase of funding to protect against the effects of COVID-19

Around £220 million of further grants are being made available for businesses – including the recently self-employed – to help them deal with the ongoing impact of the coronavirus (COVID-19) outbreak.

The new package of measures includes £120 million to extend the Small Business Grant scheme to ensure that, in addition to a 100% grant on the first property, small business rate payers will be eligible to a 75% grant on all subsequent properties.

A further £100 million fund is also being made available to protect self-employed people and viable micro and SME businesses in distress due to COVID. This fund will be channelled through local authorities and enterprise agencies to target newly self-employed people and businesses who are ineligible for other Scottish Government or UK Government schemes. 

Applications for the £100 million fund will be open by the end of the month, and the new arrangements for the Small Business Grant will be in place to receive applications on 5 May.

Here is the link to the Scottish Government’s press release

Rates Relief

As part of the Scottish Government’s £2.2 billion package of measures to support businesses, all businesses in hospitality, leisure and retail sectors will receive a full year’s 100% non-domestic rates relief.

Latest Updates on The Pivotal Enterprise Resilience Fund & The Creative, Tourism and Hospitality Enterprises Fund

The Pivotal Enterprise Resilience Fund: 

  • This fund has now closed
  • Read more about the current status of your application
  • We’re doing everything we possibly can to process applications within 10 working days. If you haven’t heard from us please do not worry, we will have a note of your application and will be in touch soon 

The Creative, Tourism and Hospitality Enterprises Fund:

  • This fund has now closed
  • Read more about the current status of your application
  • We’re doing everything we possibly can to process applications within 10 working days. If you haven’t heard from us please do not worry, we will have a note of your application and will be in touch soon

Newly Self Employed Hardship Fund

The Newly Self Employed Hardship Fund is a new support mechanism, funded by the Scottish Government, designed and administered by Scottish Local Authorities, to support the Newly Self-Employed who are not covered by already announced support packages.

In order to qualify for support (£2,000 Grant applicants need to have become self-employed since 6th April, 2019)

The editable PDF Application Form for the Newly Self Employed Hardship Fund  is now LIVE and can be downloaded here  (Full details of eligibility are contained in the application form).
Completed applications should then be emailed  to [email protected]  along with supporting documentation. Moray Council will make a grant payment on fully compliant submissions.

VAT & Income Tax Support

Please see the below information from the UK Government.

We will support businesses by deferring Valued Added Tax (VAT) payments for 3 months.

Income Tax payments due in July 2020 under the Self-Assessment system may be deferred until January 2021.

VAT Support

For VAT, the deferral will apply from 20 March 2020 until 30 June 2020.


All UK businesses are eligible.

How to access the scheme

This is an automatic offer with no applications required. Businesses will not need to make a VAT payment during this period. Taxpayers will be given until the end of the 2020 to 2021 tax year to pay any liabilities that have accumulated during the deferral period. VAT refunds and reclaims will be paid by the government as normal.

Customers who normally pay by direct debit should cancel their direct debit with their bank if they are unable to pay. Please do so in sufficient time so that HMRC do not attempt to automatically collect on receipt of your VAT return.

Income Tax

For Income Tax Self-Assessment, payments due on the 31 July 2020 may be deferred until 31 January 2021.


You are eligible if you are due to pay your second self-assessment payment on account on 31 July. You do not need to be self-employed to be eligible for the deferment.

The deferment is optional. If you are still able to pay your second payment on account on 31 July you should do so.

How to access the scheme

This is an automatic offer with no applications required. No penalties or interest for late payment will be charged if you defer payment until January 2021.

HMRC have also scaled up their Time to Pay offer to all firms and individuals who are in temporary financial distress as a result of COVID-19 and have outstanding tax liabilities.

More information on support from the UK Government can be found here

Scottish Government’s Business Support- Sources of Finance

The Scottish Government’s Business Support Sources of Funding webpage has further information on sources of finance such as:

  • Coronavirus Business Interruption Loan Scheme (for SMEs)
  • Coronavirus Large Business Interruption Loan Scheme
  • Help for the self employed
  • Creative Industries

Here is the link to the webpage

Further advice and support available can be found on the Scottish Government’s Business Support website-

UK Government Coronavirus Business Support Finder

The UK Government has launched an online portal that can help business find what support they are entitled to.

Here is the link-

Bounce Back Loan Scheme

This scheme is not available yet, but will launch on the 4th May 2020.

The Bounce Back Loan scheme will help small and medium-sized businesses to borrow between £2,000 and £50,000.

The government will guarantee 100% of the loan and there won’t be any fees or interest to pay for the first 12 months.

Loan terms will be up to 6 years. No repayments will be due during the first 12 months. The government will work with lenders to agree a low rate of interest for the remaining period of the loan.

The scheme will be delivered through a network of accredited lenders.

You can apply for a loan if your business:

  • is based in the UK
  • has been negatively affected by coronavirus
  • was not an ‘undertaking in difficulty’ on 31 December 2019

 Who cannot apply
The following businesses are not eligible to apply:

  • banks, insurers and reinsurers (but not insurance brokers)
  • public-sector bodies
  • state-funded primary and secondary schools

 If you’re already claiming funding
You cannot apply if you’re already claiming under the Coronavirus Business Interruption Loan Scheme (CBILS)(Please note this is a different scheme to the Coronavirus Small Business Support Grant)

If you’ve already received a loan of up to £50,000 under CBILS and would like to transfer it into the Bounce Back Loan scheme, you can arrange this with your lender until 4 November 2020.

How to apply
You cannot apply until the scheme is launched on 4th  May 2020.  More information about the scheme will be published shortly and we will forward this when it arrives.

Aid for private rental landlords – Support to protect tenants

A £5 million fund will offer interest-free loans to landlords whose tenants are having difficulty paying rent during the coronavirus (COVID-19) crisis.

The Private Rent Sector Landlord COVID-19 Loan Scheme will offer eligible landlords up to 100% of lost rental income for a single property.

It will support private-sector landlords who are not classified as businesses, have five or less properties to rent and have lost rental income due to tenants unable to pay rent as a result of the COVID-19 pandemic.


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