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Businesses occupying hereditaments showing on the native rating record with a rateable value of precisely £51,000 or over on 1 April 2021 will obtain a fee of £6,000. Businesses occupying hereditaments showing on the native score listing with a rateable worth over £15,000 and fewer than £51,000 on 1 April 2021 will receive a payment of £4,000. Businesses occupying hereditaments appearing on the local rating record with a rateable value of precisely £15,000 or underneath on 1 April 2021 will obtain a payment of £2,667. On three March 2021, Government announced the introduction of grant support for non-essential retail, hospitality, lodging, leisure, private care and health club companies in England. Grants may be paid in accordance with Article three.2 of the TCA, which enables an applicant to obtain up to a most degree of subsidy with out participating Chapter 3 of the TCA. This allowance is 325,000 Special Drawing Rights, to a single financial actor over any period of three fiscal years, which is the equivalent of £335,000 as at 2 March 2021.
  • For the needs of these scheme guidelines, this allowance is £1,600,000 per single financial actor.
  • Businesses occupying hereditaments showing on the local ranking record with a rateable value of precisely £51,000 or over on 1 April 2021 will obtain a fee of £6,000.
  • For the needs of this scheme, an accommodation enterprise could be outlined as a enterprise whose primary lodging provision is used for vacation, travel and other functions.
  • If you don’t occupy a enterprise premises and subject to Business Rates you are not eligible to use retrospective adjustments to the Rating List are to be ignored for the needs of determining a grant.
  • It has been required to close for a consecutive period of at least two weeks because of rules made underneath the Public Health Act 1984.

Businesses that offer providers, therapies or activities that require social distancing and cleansing protocols, which have led to a reduction of their capacity to deliver private care services. For the purposes of this scheme, an accommodation enterprise could be defined as a business whose main lodging provision is used for vacation, travel and different functions. For the purposes of this scheme, a leisure enterprise is outlined as a enterprise that gives alternatives, experiences and amenities, in particular for tradition, recreation, entertainment, celebratory events and days and nights out. The Restart Grant scheme is a one-off grant for businesses on the rankings list only. Please also read the accompanying Terms and Conditions and Privacy Notice for this scheme earlier than completing the applying kind. The aim is that the funding will reach applicants inside 10 working days of an application being accredited, with fee by BACS . The LCR Care Providers’ Grant will be allocated shortly and efficiently, with the primary funding to succeed in applicants inside 10 working days of the application being approved, subject to the applying being compliant.

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Current Government steering indicates that businesses might have to provide evidence of their eligibility for this cost by providing a duplicate of their accounts from prior to 11 March 2020. If we require this evidence, we’ll request it from you before we will affirm cost. Businesses who have been eligible for different present Government assist grant schemes were not eligible for the Discretionary Business Grant. The Discretionary Business Grants Fund aimed to assist those small businesses with fixed business property prices which were not eligible for different existing Government money grants schemes. It was for companies who’ve suffered a major fall in income due to the COVID-19 crisis. An accountant’s letter from those companies applying under Category D is required in order to help keep away from fraud and to hurry up the method of paying grants to eligible businesses. We have a small, devoted staff guaranteeing that business enquiries and grant applications could be reviewed as quickly as attainable throughout this unprecedented interval of demand.

To be eligible for a grant, the enterprise should have been buying and selling on the day before the restrictions were imposed and be the registered business rates payer. For the purposes of these grants, businesses already closed as a end result of restrictions imposed beforehand are deemed to have still been trading. Business ratepayers who’ve already utilized for, or been paid a grant from the nationwide restrictions imposed from 5 January 2021 is not going to have to re-apply. We will, nevertheless, be required to finish some pre-payment checks to verify that businesses remain eligible for the additional fee. Unfortunately, we will also be required to close our payment system down for a couple of days to commence the calculation and manufacturing of a hundred and forty,000 Business Rates and Council Tax Bills and it will hinder us from issuing payment as quickly as we want. However, we aim to concern payments to all eligible companies between 12 and 19 March 2021. The Government has launched a scheme for a one off payment of £1000 for wet-led pubs impacted by the Tier 2 or Tier 3 restrictions between 2-29 December 2020.

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Successful applicants might be notified by email, and payments will be made by BACS . The grant shall be administered by every of the six native authorities that form the Combined Authority, particularly Halton, Knowsley, Liverpool, Sefton, St Helens and Wirral. Please sign as much as InvestSefton’s mailing listing when you haven’t already – enroll by email to be notified when business assist funding is made obtainable. The EU State aid rules now not apply to subsidies granted within the UK following the tip of the transition interval, which ended on 31 December 2020.

If you have recently submitted an software you could be requested to submit extra evidence in help of your claim. If we require extra evidence, we will e-mail you and provide you with a date by which the proof have to be submitted. d) Businesses in any sector that may reveal a lack of a minimum of 40% in sales/revenue as a result of Covid-19 (including self-employed / sole dealer / home-based businesses). The grant funding in this category aims to assist small and micro companies in any sector that aren’t eligible for other grant schemes and which are struggling with a loss of sales/revenue within the current monetary year because of the Covid-19 pandemic. a) Businesses which have been ordered to shut , aren’t in the business charges system, are based mostly in commercial premises, and not eligible for Local Restrictions Grant . Businesses that have not been allowed to re-open because the authentic National Lockdown in March are entitled to receive the same funds as different companies topic to Tier 2, Tier three or nationwide restrictions from 1 November 2020.

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This list of indicators is not exhaustive and Local Authorities must use their discretion to determine if a business is trading. Please observe, because of the quantity of purposes expected, it might take a quantity of weeks to consider purposes and for applicants to receive a choice. The COVID-19 pandemic has had a major influence on the Liverpool City Region’s childcare and care home businesses together with a fall in demand alongside a rise in costs to manage inside a Covid safe environment. Further guidance about safely reopening your small business in line with the Government’s roadmap out of lockdown is out there by following the link below. We present industrial providers via our wholly owned subsidiary SocietyWorks Ltd . BEIS might vary the phrases of those schemes or suspend or close the schemes with immediate impact, without discover and at any time. In assessing whether Article 10 could apply, Local Authorities are directed to Section 7 of the technical BEIS Guidance which covers the sensible software of Article 10.

For these functions of the Restart Grant the definition of a non-essential retail business should exclude businesses as listed beneath. The business that in accordance with the Council’s records was the ratepayer in respect of the hereditament on 1 April 2021 is eligible to obtain the grant.

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By studying this doc first you will have a better understanding of the applying process andthe EVIDENCE that you could be required to offer and upload together with your software.Your software is not going to be processed in case you have not equipped the correct evidence. In November 2020, the Government announced extra Covid 19 grants to assist native businesses, the Local Restrictions Support Grant and the Additional Restrictions Grant.

This assist will take the type of two grant funding schemes, the Small Business Grant Fund and the Retail, Hospitality and Leisure Grant Fund. Where the Small Amounts of Financial Assistance Allowance has been reached, grants could also be paid in compliance with the Principles set out in Article three .four of the TCA and in compliance with Article 3.2 of the TCA underneath the COVID-19 Business Grant Allowance . For the needs of these scheme rules, this allowance is £1,600,000 per single economic actor.

Applicants are required to verify that by accepting a grant, the business is not going to exceed the allowable limits of State Aid. If you think you will be eligible for a grant please complete the followingonline Restrictions Support Grant Application Form. A enterprise was open and offering in-person services to clients prior to restrictions being utilized. Non-essential retail, similar to clothes and homeware stores, car showrooms , betting shops, tailors, tobacco and vape outlets, electronic items and cell phone outlets, and market stalls promoting non-essential goods. These venues can continue to have the ability to operate click-and-collect (where items are pre-ordered and collected off the premises) and supply companies. Indoor points of interest at venues similar to botanical gardens, heritage properties and landmarks should additionally shut, though out of doors grounds of these premises can stay open for outdoor exercise. Hospitality venues such as cafes, restaurants, pubs, bars and social clubs; with the exception of offering meals and non-alcoholic drinks for takeaway , click-and-collect and drive-through.

During this period the Council want to work together with our contracted suppliers to offer assist where it is potential in order that we are ready to resume normal contract service supply as soon as attainable once the Covid-19 outbreak is over. Eligibility for this grant is along with some other assist grants available to companies impacted by COVID-19. Since launching the fund, we have acquired a broad range of questions from native companies when they apply. There have been too many to put on this web page so we have created the Liverpool City Region Hospitality and Leisure Sector Fund FAQs doc so that you simply can read . Before making use of for the Hospitality and Leisure Grant we might urge you to read the Guidance Notes and Checklist – you can see this document additional down this webpage. By reading the document first you will have a clearer understanding of the method and evidence that you may be required to supply and addContent together with your utility. Before making use of for the Hospitality, Leisure and Retail Grant we might urge you to read the Guidance Notes and Checklist doc.

If you might be contacting us for an replace in your utility, we advise businesses to not call or email us except you assume you have made an error on your authentic utility. Operational premises should be primarily based within the Liverpool City Region, at present buying and selling and continuing to commerce with a view to making a revenue or surplus (i.e. not a dormant company). All businesses should be an Ofsted registered childcare supplier or CQC registered grownup care home provider.

Local Authorities applying Article 10 must observe Section 7 of the technical BEIS Guidance. Grants offered in extra of the Small Amounts of Financial Assistance Allowance may not be granted to applicants that have been defined as an ‘enterprise in problem’ on 31 December 2019. In derogation to the above, grants could be granted to micro or small enterprises that were already in problem on 31 December 2019 offered that they are not subject to collective insolvency proceedings. On Thursday 4 March new subsidy allowances were established for the COVID- 19 business grants schemes, on the premise of the principles set out in Article 3.four of the TCA. By working together we aim to deliver the very best outcomes for Sefton companies and residents throughout the Covid-19 outbreak. Sefton Council needs all suppliers to guarantee that business continuity is maintained wherever potential, and that you just enact your small business continuity plans to do your utmost to support the Council’s necessities. We’d advise businesses to not call or email for updates on their application until you think you have made an error in your unique software.
It is the applicant’s accountability to finish the application form and attach the required evidence. We will not be able to chase particular person companies for supporting info if it isn’t included in the unique application.
We’ll be working by way of your functions as quick as we will and you will be contacted by email when your software has been processed. All companies have to be a small or micro enterprise and be succesful of accept the grant beneath State Aid guidelines . The Local Business Support Grant will be administered by every of the six local authorities that kind the Combined Authority, specifically Halton, Knowsley, Liverpool, Sefton, St Helens and Wirral. In accordance with the guidance issued by the federal government, there aren’t any appeals towards a choice whether to award a grant.
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The following details are the amounts to be paid for every period of the restrictions and how they’ll appear in your nominated bank account. A Local Restrictions Support Grant will be out there to eligible companies for each complete two-week period that a premises is required to be closed following the implementation of localised restrictions. If you’ve already acquired grant payments as a result of the restrictions imposed, you might not have to submit an additional software.
This allowance consists of any grants previously obtained beneath the COVID-19 business grant schemes and any State assist previously obtained under Section 3.1 of the European Commission’s Temporary Framework throughout any other UK scheme. This could additionally be combined with the Small Amounts of Financial Assistance Allowance to equal £1,935,000 . A enterprise that was closed as a end result of imposition of Tier 2 restrictions from 2 December 2020, and already in receipt of grant funds for the interval up to and together with 29 December 2020, will nonetheless be required to stay closed until the tip of the present National Lockdown restrictions. The stage of assist available to companies differs in accordance with the restrictions imposed. Businesses might receive a quantity of funds relying upon the intervals they have been compelled to stay closed. The Council is required to account for these grants individually and it could appear complicated for companies to understand what funds they are receiving and for what.
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This must be interpreted as carrying on a commerce or career or shopping for and selling items or providers in order to generate turnover. Fully constituted companies in liquidation, dissolved, struck off or topic to a striking-off discover aren’t eligible beneath these circumstances. In response to the Coronavirus the Government announced there could be support for small businesses, and companies within the retail, hospitality and leisure sectors.
In different cases, the Council will include the discount in payments and ask the ratepayers, on a self-assessment basis, to inform the authority if they are in breach of the cash caps. Please note that should you don’t have your reference quantity we cannot provide it by telephone or e-mail. You can request a copy of your bill to be despatched to the contact address we have already got on record. Places of worship, apart from for the purposes of unbiased prayer, and service broadcasting and funerals. Leisure and Nic Nic Nicotine Ice Shot 18mg as leisure centres and gyms, swimming pools, tennis and basketball courts, golf courses, fitness and dance studios, climbing partitions, archery, driving, and capturing ranges.
All businesses should be based mostly in the Liverpool metropolis area and have been trading on or earlier than 31 October 2020. All businesses must nonetheless be trading on 1 February 2021 i.e. persevering with to commerce with a view to making a revenue or surplus (i.e. not a dormant company). An application window will open for the Local Business Support Grant at 10am on Wednesday 10 February 2021 and close at 5pm on Friday 26 February 2021. In these cases where it is clear to the Council that the ratepayer is prone to breach the money caps, then the Council will automatically withhold the low cost.

This will be on a case by case foundation in accordance with the nature of the services, goods or works being supplied, the challenges being faced, the contracted terms and the constraints of any statutory requirements. Funding for the Discretionary Business Grant was restricted and the funding was allocated on a first come first served basis when all of the required proof had been submitted. If you’ve any queries in relation to the Discretionary Grant, please your business name and the applying reference number within the subject line of the email. Please observe, the deadline for applications was 30 October – the grant is presently closed. Please discuss with the grant payment quantities in the Guidance Notes and Checklist doc which you will find at the bottom of this webpage.
Please do not call or e mail for updates except you assume you might have made an error on your unique utility. £105,000 for businesses that were allowed to remain through the nationwide lockdown restrictions commencing 5 January 2021.

An application made through the ‘grant software window’ doesn’t assure approval for payment. Complete and compliant functions will be appraised in order of receipt by the native authority. The Covid-19 pandemic has had a significant influence on the Liverpool City Region economic system. As a direct response to the brand new measures imposed by Government and the challenges that businesses beginners guide to cannabidiol oil why everybody needs to take cbd are dealing with beneath the nationwide lockdown, the Liverpool City Region Combined Authority has created a brand new fund called the Liverpool City Region Local Business Support Grant. Applications are being processed in strict order of when full proof has been received. Over 50% of all functions received have been reviewed to date and a proportion of those have been paid.
Sefton companies might be contacted directly to explain how they can receive their top-up in the event that they were awarded grants within the earlier two rounds. Announced on Thursday 28 January 2021, the Liverpool City Region confirmed that £10m in top-up grants could be made available for all 1,500 companies supported by the first two rounds of the Liverpool City Region’s emergency COVID-related help grants.
The Government has supplied Councils with steerage to offer a discretionary low cost scheme for businesses. The Council has determined that in accordance with that steering companies may qualify for a reduction within the following classes. A business that was ordered on 31 December 2020 as a outcome of imposition of Tier 3 restrictions will nonetheless be required to stay closed until the top of the present National Lockdown restrictions.

Except for particular circumstances, similar to the place these act as someone’s main residence, the place they can not return residence, for homeless individuals, or where it’s important to remain there for work functions. Hospitality settings, similar to bars , pubs, cafes, eating places, and social clubs must close apart from takeaway, delivery and click and acquire providers. Only businesses that make an general revenue once grant earnings is included will be subject to tax. The Restart Grant will need to be included as income in the tax return of the enterprise. Businesses that offer in-person exercise and sport activities to the basic public. The enterprise isn’t in liquidation, dissolved, struck off or subject to a striking of notice or under notice.
£2,000,000 for companies that have been instructed to shut on 5 January 2021 because of the imposition of COVID19 lockdown restrictions. From 1 July 2021 till 31 March 2022 there will be a cap on the money worth of low cost that a enterprise can receive. The business premises are positioned outside the restrictions area, as outlined by Government. Those companies that have utilized for the Local Restrictions Support Grant don’t need to re-apply for grants they are eligible for throughout further National Lockdown restrictions. It has been required to shut for a consecutive interval of a minimum of two weeks due to laws made beneath the Public Health Act 1984. From 1 November 2020 these businesses shall be eligible to use for the Local Restrictions Support Grant.
Businesses that have already acquired grant payments that equal the utmost permitted subsidy allowances is not going to be eligible to obtain funding. These grants are for businesses in the Leisure & Hospitality business whose activities have been significantly affected by Covid-19 restrictions. The grant will assist businesses which are able to continue trading via these tough times, or which have been compelled to close as a part of the Government’s Tier three Lockdown. b) Businesses within the hospitality and leisure sector or provide chain that either pay enterprise rates or have industrial property related costs.

You should complete the online utility type in a single session because it cannot be saved. Any lacking or incorrect info will delay the appraisal and fee course of. If your business operates premises in one other local authority within Liverpool City Region , and you need to those premises to be thought-about for this grant, you’ll need to submit a separate software to every native authority where the premises are located. Businesses can apply for one grant per property if they function multiple premises throughout the local authority space. If and when further financial support is introduced for enterprise, we’ll share particulars on this web page. An applicant should have the flexibility to present the required documentation to demonstrate it’s eligible for funding beneath this COVID-19 Business Grant Special Allowance. Local Authorities should first confirm that an applicant can meet all the factors set out beneath this allowance earlier than offering further funding under this allowance.
Grants shall be payable to eligible enterprise fee payers as named on the Council’s data, and who have been buying and selling on 30 November 2020. For the purposes of this grant businesses who have been forced to shut throughout Tier three and/or nationwide lockdown restrictions are considered to be buying and selling on the qualifying date. If you may have beforehand applied for, and received, grant payments as a outcome of local restrictions then you don’t want to submit a further utility as we are going to issue further funds as you become eligible. If steering is updated and we need further data we will contact you and advise you of something that’s required. Businesses will need to have been trading on 1 April 2021 to be eligible to obtain funding underneath this scheme. For the purposes of this grant scheme, a business is considered to be buying and selling if it is engaged in enterprise exercise.
Non-essential retail, similar to clothing and homeware stores, automobile showrooms , betting shops, tailors, tobacco and vape shops, digital goods and cell phone retailers, public sale houses and market stalls promoting non-essential items. These venues can continue to have the ability to function click-and-collect (where goods are pre-ordered and collected without getting into the premises) and supply providers. Eligible companies are listed beneath for the interval of closure commencing 5 January 2021.

Those companies which have utilized for the Local Restrictions Support Grant because of Tier three restrictions don’t must re-apply for grants they’re eligible for throughout National Lockdown restrictions. Hospitality venues similar to cafes, eating places, pubs, bars and social golf equipment; aside from providing foods and drinks for takeaway (before 10pm; and not together with alcohol), click-and-collect, drive-through or delivery. Businesses that are in administration, bancrupt or where a striking-off notice has been made, usually are not eligible for funding under this scheme.
If you do not occupy a business premises and subject to Business Rates you aren’t eligible to apply retrospective adjustments to the Rating List are to be ignored for the purposes of figuring out a grant. How a lot a business receives might be calculated according to the rateable worth of the enterprise premises on the date that restrictions are imposed and also will depend upon the length of time a business is required to remain closed. The business can proceed to commerce and is not required to close regardless of the restrictions, as it does not rely upon offering direct in-person services from the enterprise premises. The government has announced plans to provide assist to businesses that have continued to be closed as a result of national restrictions implemented in March 2020, for example, nightclubs.

An applicant could elect not to receive grants underneath the Small Amounts of Financial Assistance Allowance and as an alternative receive grants only using the below allowances obtainable under this scheme. If your application is successful, the amount you get is decided by the variety of Full Time Equivalent workers in your organisation, whether your corporation is continuous to trade and the Rateable Value, or stage of rent payments related along with your property. Grants shall be awarded primarily based on the number of Full Time Equivalent people that companies employ as nicely as the rateable worth of the industrial premises occupied. Grants might be paid on a phased foundation and future funds might be topic to the satisfactory receipt of relevant information that exhibits that the business remains to be buying and selling, that it is employing the number of employees claimed for and that it is in a position to obtain the grant as per State Aid rules. For the needs of this scheme (which is funded via the Additional Restrictions Grant or Local Restrictions Support Grant ), a business is considered to be buying and selling if it is engaged in business exercise. This is interpreted as the place the first function is “carrying on a commerce or profession or shopping for and selling items or services in order to generate turnover”.
Businesses that haven’t previously applied ought to learn the eligibility criteria carefully earlier than finishing the web form. We will endeavour to minimize back this ready interval relying upon the number of purposes received. Due to a requirement by the Government to obtain more detailed data from applicants, and to conduct a higher degree of pre-verification checks, it’s anticipated that it’s going to take 4-6 weeks to process applications. Businesses that provide close-contact services, which are required to ship the therapy. Businesses that had been likely to have been required to cease their retail operation in the January 2021 lockdown. Business categorization for the purposes of determining which grant thresholds apply.
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It has already obtained grant funds that equal the utmost ranges of state assist permitted underneath the minimum limit or the Covid-19 Temporary State Aid Framework. The degree of grant paid will depend upon the rateable worth of the enterprise premises. Community centres and halls should close aside from a restricted number of exempt activities as set out below Libraries can even stay open to supply access to IT and digital companies – for example for individuals who don’t have it at residence – and for click-and-collect. Community centres and halls should close apart from a limited variety of exempt actions, as set out beneath. Libraries also can stay open to supply entry to IT and digital services – for example for individuals who do not have it at residence – and for click-and-collect companies. Businesses that aren’t within the scores system will not be eligible to receive funding under this scheme. Businesses providing dental providers, opticians, audiology companies, chiropody, chiropractors, osteopaths and other medical or health services, including companies which incorporate private care providers, therapies required by those with disabilities and companies regarding mental well being.
To proof the loss in sales/revenue of no much less than 40% and to level out buying and selling on or earlier than 31 October 2020, a press release from a professional, independent accountant utilizing this hooked up proforma letter is required. Since the grant scheme closed we’ve been working as quickly as attainable to review all purposes in line with strict monetary protocols, and distribute grants to companies across the Borough. A Local Restrictions Support Grant shall be obtainable to eligible businesses for the period of the national restrictions. If a enterprise operates services that could possibly be considered non-essential and also fall into one other class, similar to hospitality in the greater funding threshold, the Council must determine the primary service main service to find out which grant is payable. You should present data and documents to support your grant application, so the checklist is for use that will help you collect the information BEFORE you begin to full the net software form. It is the applicant’s accountability to complete the application kind and attach the required proof, and we won’t be able to chase individual companies for supporting info if it is not included within the authentic utility.
As additional nationwide restrictions were imposed before the completion of 14-day cycle pro-rata funds might be paid for the extra eight days before those extra restrictions had been imposed. Entertainment venues similar to theatres, concert halls, cinemas, museums and galleries, casinos, amusement arcades, bingo halls, bowling alleys, skating rinks, go-karting venues, soft play centres and areas, circuses, funfairs, zoos and other animal attractions, water parks, theme parks. Indoor points of interest at botanical gardens, heritage properties and landmarks must also close, though outside grounds of these premises can stay open. For the purposes of this scheme, a private care enterprise is defined as a business which offers a service, treatment or exercise for the needs of non-public beauty, hair, grooming, body care and aesthetics, and wellbeing. Grant payments underneath this allowance should not exceed £9,000,000 per single financial actor.
However, we now have had to contact a big variety of candidates as they have supplied incorrect or incomplete information causing delays. Where a business has a qualifying connection with another business then these companies might be considered as one enterprise ratepayer for the purposes of the money caps.
Food kiosks and companies whose main service is a takeaway (not applicable to those that have tailored to supply takeaways during times of restrictions, in alignment with previous COVID-19 business grant schemes). The primary precept of the Restart Grant scheme is to assist companies that provide in-person providers, where the principle service and exercise takes place in a fixed rate-paying premises, in the related sectors. Businesses occupying hereditaments appearing on the local ranking listing with a rateable value of precisely £51,000 or over on 1 April 2021 will obtain a fee of £18,000. Businesses occupying hereditaments appearing on the native rating list with a rateable worth over £15,000 and less than £51,000 on 1 April 2021 will receive a cost of £12,000. Businesses occupying hereditaments showing on the native score record with a rateable worth of precisely £15,000 or underneath on 1 April 2021 will receive a payment of £8,000.

If we have purpose to consider that the data that we maintain about the ratepayer is inaccurate we will withhold the grant and take reasonable steps to establish the correct ratepayer. Any adjustments to the score record after 1 April 2021 are to be ignored for the purposes of eligibility. Local Authorities usually are not required to adjust, pay or recover grants where the rating listing is subsequently amended retrospectively to 1 April 2021.
This doesn’t impression the restricted circumstances by which State help guidelines nonetheless apply beneath the Withdrawal Agreement, particularly Article 10 of the Northern Ireland Protocol. The United Kingdom stays certain by its international commitments, together with subsidy obligations set out within the Trade and Cooperation Agreement with the EU. In addition to supporting the prompt payment of invoices Sefton Council has been working with the Government and are able to offer some supplier reduction .

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