Under this scheme, restaurants, cafes etc are able to offer a 50% discount (up to a maximum of £10 per person) on ‘eat in’ meals, on Mondays, Tuesdays and Wednesdays between 3 August and 31 August 2020.

Businesses need to register for the scheme online and require a Government Gateway Account to be able to access the scheme. If a business does not have a Government Gateway Account, it is possible to set one up during the registration process.

HMRC have confirmed that VAT is chargeable on the full value of the food and drinks supplied and not just on the discounted value.

Full details of this scheme are available at the following link.

https://www.gov.uk/guidance/register-your-establishment-for-the-eat-out-to-help-out-scheme