Eat Out to Help Out Scheme – registration and claiming details
Charities can find out how to register their restaurant or establishment for the Eat Out to Help Out Scheme. This scheme will entitle every diner to a 50% discount of up to £10 per head on their meal, at any participating restaurant, café, pub or other eligible food service establishment. Promotional material for the scheme can be found here, alongside guidance on how to use the promotional materials. Details about processing a claim can be found here and are reproduced below
The discount can be used unlimited times and will be valid Monday to Wednesday on any eat-in meal (including on non-alcoholic drinks) for the entire month of August 2020 across the UK. Participating establishments will be fully reimbursed for the 50% discount. There is no limit to the number of times customers can use the offer during the period of the scheme. Your customers cannot get a discount for someone who is not eating or drinking. Alcohol and service charges are excluded from the offer. Registration will close on 31 August.
Who can register
You can register if your establishment: sells food for immediate consumption on the premises; provides its own dining area or shares a dining area with another establishment for eat-in meals; was registered as a food business with the relevant local authority on or before 7 July.
You cannot register: an establishment that only offers takeaway food or drink; catering services for private functions; a hotel that provides room service only; dining services (such as packaged dinner cruises); mobile food vans or trailers.
If your application is based on dishonest or inaccurate information, your registration will be revoked.
What you’ll need
To register, you must have:
- your Government Gateway ID and password (if you do not have one, you can create one when you register)
- the name and address of each establishment to be registered, unless you are registering more than 25
- the UK bank account number and sort code for the business (only provide bank account details where a BACS payment can be accepted)
- the address on your bank account for the business (this is the address on your bank statements)
You may also need your:
- VAT registration number (if applicable)
- employer PAYE scheme reference number (if applicable)
- Corporation Tax or Self Assessment unique taxpayer reference
If you are registering 25 establishments or less, you must provide the details of each.
If you’re registering more than 25 establishments that are part of the same business, you do not have to provide details for each one. You should provide a link to a website which contains details of each establishment participating in the scheme including the trading name and address. You may also need to provide a list to HMRC on request, with details of all participating establishments.
Following registration
Once registered (available from 13 July) you will receive a registration reference number – you’ll need this when you claim the reimbursement.
You can download promotional materials to help you promote the scheme and let your customers know that you’re taking part. You’ll be added to a list of registered establishments that will be available to the public. The list of registered establishments is not available yet.
Businesses that have more than one establishment are encouraged to register all establishments that are eligible to offer the scheme. Once you have registered your business it may be possible to add new establishments, but you will have to contact HMRC again and this may delay the establishment being included in the scheme.
If you want to be removed from the list of registered establishments, you should contact HMRC who will remove you manually. This is not immediate, so you must tell customers that you are no longer offering the discount.
When you start offering the discount
You should wait until you’re registered before you offer discounts to your customers. When you register for the scheme, it is expected that you will offer it during the whole of your opening hours on all the eligible days that you are open and on all qualifying sales of food or drink. If a customer purchases a meal with the intention of eating it but then takes it away and leaves the premises, you can still apply the discount.
Records you must keep
For each day you’re using the scheme, you must keep records of the:
- total number of people who have used the scheme in your establishment
- total value of transactions under the scheme
- total amount of discounts you’ve given
If you are using the scheme for more than one establishment, you must keep these records for each.
Claiming money back through the Eat Out to Help Out Scheme
Who can claim
You must make the claim yourself, you cannot ask an agent to do it for you. You must enter accurate details for all the establishments you’re claiming for before submitting your claim. If you need to amend information later your payment may be delayed.
When you can claim
You can make a claim after 7 days from the date of your registration. You can only claim for scheme discounts you offered on or after the date you registered.
What you’ll need
You’ll need the records you’ve kept for each day you’ve used the scheme, including the:
- total number of diners (covers) who have used the scheme, including children
- total amount of discount you’ve given
- period you’re claiming for
If you’re making a claim for more than one establishment, you will need to have the:
- records for each establishment
- overall total value of the claim for all establishments ready before you claim
How to claim
You must enter accurate details for all the establishments you’re claiming for and check your claim carefully before submitting. If you claim too much, HMRC will not be able to correct this until 14 August. If you claim too little, HMRC will not be able to correct this until 21 August.
You can make up to 5 claims before 30 September. You cannot claim after that. When you sign into the service you must choose the periods that you claiming for, from:
- 3 to 5 August
- 10 to 12 August
- 17 to 19 August
- 24 to 26 August
- 31 August
You’ll also need to enter the total number of covers and claim value for each establishment that has offered the scheme discount. You can read examples on how to work out the total amount of discounts.
Records you must keep
To show the link between the number of diners who got the discount and the total value of scheme discount being claimed for in each claim period, for each day, all you must keep is a record of the:
- total number of diners (covers) who have used the scheme discount in your establishment
- total value of all eat in food and non-alcoholic drink sold where the scheme discounts were given
- total value of scheme discounts you’ve given and claimed for
If you are using the scheme for more than one establishment, you must keep these records for each. HMRC may ask for your records relating to the scheme. You should keep records:
- in a format that suits your business
- with your other business records
What happens next
Once you’ve claimed, you’ll get a claim reference number. HMRC will then check your claim is correct and pay the claim amount by BACs into the bank account you gave when you registered, within 5 working days.
Paying tax
You’ll still need to pay VAT based on the full amount of your customer’s bill before the scheme discount is applied. This amount needs to be reflected in the correct VAT return for the period the transaction took place. If your point of sale system does not allow you to account for VAT accurately under this scheme, you can manually adjust your VAT account after the sale. If you cannot include the adjustment in the period the transaction took place, you should estimate the VAT and you must account for any difference in your next VAT return.
You must include the payments you receive as income when you calculate your taxable profits for Income Tax and Corporation Tax purposes.
If you need to make a correction
If you need to correct any information given during registration or in a claim you’ve made, you’ll need to contact HMRC.