• Eamonn Watson


Updated: Oct 13, 2020

How to register, how to keep records and calculate your claim, with all the do's and don'ts.

We wanted to help everyone in the hospitality sector and to allow you to prepare for the launch of the Eat In To Help Out Scheme.

Sadly we have been informed by H.M.R.C. that your accountant cannot register on your behalf, when applications go live from the 13th July. However, our Covid 19 Team have put together the guidance below to assist you and will be delighted to assist should you need further clarification.

You can register for Eat Out To Help Out here

How to claim money back from HMRC

One thing you need to consider is that you will need a Government Gateway ID and other documentation when you register which you can read about below.

You can use the Eat Out to Help Out Scheme to offer a discount to diners and encourage them to eat at your restaurant : -

  • all day, every Monday, Tuesday and Wednesday from 3rd to 31st August 2020

  • to offer a 50% discount, up to a maximum of £10 per person, to diners for food or non-alcoholic drinks to eat or drink in

  • to claim the money back from the government

There are links to the full information from H.M.R.C. here.

  1. Who can register

  2. What you will need

  3. Register

  4. What happens next

  5. Making a claim

  6. Other help you can get

  7. Contact HMRC

There is no limit to the number of times customers can use the offer during the period of the scheme. Your customers can't however get a discount for someone who is not eating or drinking, and alcohol and service charges are excluded from the offer.


Who can register?

Eligible establishments are those in which food is sold for immediate on-premises consumption. This could include:

  • restaurants

  • cafés

  • public houses that serve food

  • hotel restaurants

  • restaurants and cafes within tourist attractions, holiday sites and leisure facilities

  • dining rooms within members’ clubs

  • workplace and school canteen


· A dedicated support phone line and web chat service will be available from 13 July 2020.

· You cannot offer discounts before 3 August.

· Scheme applies to all open hours, each eligible day to all qualifying sale of food & drink.

· The service you will use to claim reimbursements will be available on 7 August 2020.

· You will be registered instantly and will receive a registration reference number

· You will need this when you claim the reimbursement.

· You will be added to a list of registered establishments that will be available to the public.



Expenditure that is eligible for the discount

The discount can be applied to food and/or non-alcoholic drink purchased for immediate consumption on premises, up to a maximum discount of £10 per diner (inclusive of VAT).

There is no minimum spend requirement.

Expenditure that is ineligible for the discount

The discount cannot be applied to the following items: -

  • alcoholic drinks

  • tobacco products

  • food or drink that is to be consumed off premises

  • food or drink sold as part of a private function within an eligible establishment

Offering the discount

If you include a service charge on your bill :-

· The service charge is not included in the scheme discount

· The reduction only applies to spend on food and non-alcoholic drinks.

· If you offer other discounts to diners

· You can use the scheme alongside other offers and discounts you are offering.


To make a claim to HMRC, you must first apply any special offers, vouchers, or discount schemes you might be promoting or accepting and deduct any service charge.

You will only be reimbursed for the qualifying discounts you provide as part of the scheme.

If you do not want to offer a 50% discount

· You cannot change the terms of the scheme, the discount you offer must be 50%.

What counts as a ‘diner’?

· Any person for whom food or drink is being purchased for consumption on premises

· A diner does not need to be the paying customer.

Applying the £10 per person cap to a single bill

Where there is more than one diner on a single bill, the cap does not need to be calculated for each individual diner based on their specific orders. Instead, the discount that is applied to the overall bill should be capped at the number of diners multiplied by £10.



Records you must keep :-

For each day you are using the scheme, you must keep records of the:

  • total number of people who have used the scheme in your establishment

  • total value of transactions under the scheme

  • total amount of discounts you have given

If you are using the scheme for more than one establishment, you must keep these records for each.

The reimbursement service will close on 30 September

· You must wait 7 days from registration to make your first claim.

· HMRC will pay eligible claims within 5 working days.

· You will be able to submit claims on a weekly basis.

· You will still need to pay VAT based on the full amount of your customers’ bills.

· Any money you receive through the scheme will be treated as taxable income.

· HMRC will provide more guidance on how to make a claim when the registration service is open.


To register, you will need : -

  • Your Government Gateway ID and password

  • If you do not have one, you can create one when you register)

  • The name and address of each establishment to be registered, unless you are registering more than 25

  • The UK bank account number and sort code for the business (only provide bank account details where a BACS payment can be accepted)

  • The address on your bank account for the business (this is the address on your bank statements)

You may also need your : -

  • VAT registration number (if applicable)

  • employer PAYE scheme reference number (if applicable)

  • Corporation Tax or Self-Assessment unique taxpayer reference

If you are registering 25 establishments or less, you must provide the details of each.

Registration will close on 31 August.

You can register for Eat Out To Help Out here

We're here to help you through Covid together, so T+G's support blog is updated every day.

For any advice you need, just call 01995 600 600, or

email our dedicated, support team at covid19@tagac.co.uk

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