COVID Support Schemes End on 30 September 2021
On the 30 September a range of government support packages to help businesses and individuals through the coronavirus pandemic will come to an end or change, including the furlough scheme and reduced SDLT rates in England.
Coronavirus Job Retention Scheme (CJRS)
After several extensions, the scheme’s final grant period ends on 30 September. This means that from 1 October business must resume paying the full wages of their staff. Employers making a claim for September, must do so by the 14 October.
Self-Employment Income Support Scheme (SEISS)
The final grant period under SEISS covers 1 May – 30 September, and the online portal through which claims are made closes on 30 September.
Stamp duty land tax rates – England and NI
After 30 September stamp duty land tax (SDLT) rates in England and Northern Ireland will return to pre-COVID levels.
COVID sick pay rebate scheme
Employers are obliged to pay eligible employees unable to work because of sickness statutory sick pay (SSP), the full cost of which is met by the employer.
To support employers during the pandemic the government legislated to allow certain small and medium-sized employers to reclaim some, or all, of their SSP costs from HMRC via the coronavirus statutory sick pay rebate scheme.
The scheme claim period ends on 30 September, and any outstanding claims must be made by 31 December 2021.
Reduced VAT rates for hospitality
The temporary reduced rate of VAT introduced to support the hospitality sector during the pandemic changes on 1 October.
From 1 October an increased reduced rate of 12.5% will apply until 31 March 2022 when the rate will revert to the 20% standard VAT rate.
We are ourselves issuing regular updates via our website and e-mail cannons. If you are not receiving these and would like to be added to the list please e-mail [email protected] with the subject “Add me to your COVID-19 e-mails”