Eat Out to Help Out

The aim of EOHOS

• Government incentive to encourage people to eat or drink in eligible establishments during the month of August 2020.
• To assist the hospitality and leisure sector on the road to recovery.

 

How does the incentive work?  

• It offers the diner(s) a 50% discount up to a maximum of £10 (VAT inclusive) if they eat or drink non-alcoholic beverages on the premises of eligible establishments.
• This is an all-day incentive for every Monday, Tuesday and Wednesday from 3^rd August to 31^st August 2020.
• The Scheme is expected to be offered in full during the whole of the opening hours on those eligible days.
• There is no limit on the number of times the customer can take up the offer.
• There is no minimum spend.
• The diner does not have to be the one paying the bill.
• The discount of £10 (VAT inclusive) per person’s applied to the whole bill not per the person’s share of the bill.
• If the customer purchases a meal with an intention to eat in, but then takes it away, you can still apply for the discount refund.
• If you offer other discounts to diners you can still use the Scheme but you must take that discount off first before making the claim.
• It applies to adults and children.
• The eligible establishment claims the money back from the Government.

 

What businesses could potentially quality for the EOHOS?

• Restaurants, cafes, pubs serving food.
• Hotel restaurants.
• Restaurants and cafes within tourist attractions, holiday sites and leisure facilities.
• Dining rooms within members clubs.
• Workplace and school canteens.

 

What is the criteria for a business to qualify?

• It must sell food or drink for immediate consumption on the premises.
• It provides its own dining area or shares one with another establishment for eat in meals.
• It was either registered, or provided a registration application, as a food business with the relevant local authority on or before 7^th July 2020.
• It must register for the EOHOS.

 

What does not qualify for EOHOS?

• A business that only offers takeaway food or drink.
• Alcoholic drinks or tobacco sales.
• Catering services for private functions.
• Mobile food vans or trailers.
• Dining services (such as for packaged diner cruises).
• Food or drinks consumed off the premises.
• Food or drink that is sold as part of a private party, event or function, even where it takes place within an eligible establishment.
• Hotels and Bed & Breakfast where food and drink is purchased as part of a wider service.
• Train services, unless it relates to a specific area or dining carriage on that train.
• Dining services offered on aircrafts.
• Service charges included in the bill.

 

When can a business register for the EOHOS?

• The service to register will be available from Monday, 13^th July 2020.
• The final registration date will be 31^st August 2020.

 

What information is required when registering?

• Your Government Gateway ID and password. If you do not have one you can set one up when registering.
• The name and address of each establishment, unless you registering more than 25 of them.
• The UK bank account number and sort code for each business. Only do so where a BACS payment can be accepted.
• The address on your bank account statement for the business.
• If applicable, your VAT registration number.
• If applicable, your Employer PAYE Scheme reference number.
• Corporation Tax or Self-Assessment Unique Taxpayers reference number.
• If you are registering 25 or less establishments, details must be provided for each one.
• If you are registering more than 25 establishments, then you must provide a link to a website which contains details of each establishment participating in the Scheme.
• An agent cannot apply on your behalf.

What happens after registration?

• You will receive a registration reference number. Keep this to make the reimbursement claim.
• You will be added to the list of registered establishments which the public can view.
• The Government will provide you with promotional material which you can download plus they will send out promotional display stickers for you to display.
• At a later date an EOHOS helpline number and webchat will be provided if you wish to deregister from the Scheme. You will need to notify your customers that you have done so.

 

How to make a claim?

• The claim service will be available from 7^th August 2020.
• The service will close on 30^th September 2020.
• You must wait 7 days from the date of registration to make your first claim.
• Eligible claims will be paid within 5 working days.
• Weekly claims can be made.

 

Daily records to be kept by each establishment

• The total number of people who have used the Scheme.
• The total value of transactions under the Scheme.
• The total amount of discounts given.
• It would be wise to keep these records for at least 6 years.
• Fraud and compliance checks will be carried out by HMRC.

 

What is the tax position?

• VAT based upon the full amount of the customer’s bill will still need to be paid.
• Money received through the Scheme will be taxable.