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Chancellor of the Exchequer

Chancellor of the exchequer, Rishi Sunak made his Summer economic update today. This outlines new measures designed to assist in reviving jobs and the economy following the outbreak of the coronavirus. With predictions that the world will suffer its worst ever economic recession, the chancellor anticipates that the UK’s economy has shrunk by 25%.

Job Retention Scheme (JRS)

New Jobs Retention Bonus

  • A new bonus of £1,000 will be paid to employers for bringing back and retaining furloughed employees until January 2021.
  • Employees must be paid at least £520 per month.

Kickstart scheme

  • The Kickstart scheme will pay employers who take 16 to 24 year olds for a minimum of 25 hours per week at NMW
  • The grant will pay the wages or around up to £6,000 for the first six months
  • No cap on the number of places available

Training places

  • Pay employers £1,000 to take on new trainees
  • Apprentices: pay employers to create new apprenticeships, £2,000 per place
  • £1,500 payment for taking on apprentices aged over 25 years old.

Credits claimants

  • Back to work coaches to be doubled
  • Increased funding for DWP Supporting long term unemployed.

Job creation

  • Infrastructure investment road, schools etc.

Green measures

  • A green homes grant: vouchers to make private homes more energy efficient, providing at least £2 for every £1 homeowners and landlords spend to make their homes more energy efficient, up to £5,000 per household. For those on the lowest incomes, the scheme will fully fund energy efficiency measures of up to £10,000 per household.
  • £1b to improve energy efficiency of public buildings
  • Measures to de-carbonise social housing.

Stamp Duty Land Tax (SDLT)

  • The current residential SDLT thresholdof £125,000 will rise to £500,000.
  • This will apply from 8 July 2020 until 31 March 2021.
  • Applies only to property purchased in England and Northern Ireland

 

Leisure industries

VAT: temporary VAT cuts

The rate of VAT on food, accommodation, entry fees etc is cut by 20% to 5% for the next six months

VAT on food and non-alcoholic drinks

  • From 15 July 2020 to 12 January 2021, to support businesses and jobs in the hospitality sector.
  • The reduced (5%) rate of VAT will apply to supplies of food and non-alcoholic drinks from restaurants, pubs, bars, cafés and similar premises across the UK.
  • Further guidance on the scope of this relief will be published by HMRC in the coming days.

VAT on accommodation and attractions

  • From 15 July 2020 to 12 January 2021, to support businesses and jobs.
  • The reduced (5%) rate of VAT will apply to supplies of accommodation and admission to attractions across the UK.
  • Further guidance on the scope of this relief will be published by HMRC in the coming days

Eat Out to Help Out

An ‘Eat out to Help out’ discount’: a 50% discount of up to £10 per head on their meal, at any participating restaurant, café, pub or other eligible food service establishment between Monday to Wednesdays. Reclaimed by the business.

  • The Eat Out to Help Out scheme aims to encourage people to return to eating out.
  • Every diner will be entitled 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.
  • 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.