Since early 2020 there have been many Government press statements and announcement. On this page, we have tried to condense all the information for you in one place to make running your business that little bit easier. Firstly, below you will find a flow chart we have produced explaining the BEAT measures the Government put in place during the COVID period. After the flow chart, we have given you the info from the chart in writing also. Below that we have listed links and other info that may also be helpful for you.
RENT ON COMMERCIAL PREMISES FOR THE PERIODS:
April – June 2020, and January 2021
- businesses with private landlord AND ordered to close by HMGoG: 50% discount
- businesses with HMGoG landlord AND ordered to close by HMGoG: 100% discount
- businesses with private landlord and NOT ordered to close by HMGoG: 25% discount
- businesses with HMGoG landlord and NOT ordered to close by HMGoG: 50% discount
PERIODS: July – December 2020, February – May 2021
- businesses with private landlord: 25% discount
- businesses with HMGoG landlord: 50% discount
- restriction on rental increases applies to all businesses up to 31 March 2021
- A waiver of tables and chairs licences fees on Government-owned premises and a 50% reduction on private sector premises
Rates measures only apply to a business who are up to date with their rates payments:
FOR THE PERIOD APRIL – JUNE 2020:
Waiver of rates for all sectors save for supermarkets and pharmacies;
FOR THE PERIOD JUNE – DECEMBER 2020:
Additional 25% early rates payment discount (except for supermarkets and pharmacies)
FOR THE PERIOD JANUARY 2020 TO MARCH 2021:
A 100% waiver of payment of rates for the wholesale, retail, hotel, bar & restaurant sectors;
For all other sectors, an additional 25% early rates payment discount (except for supermarkets and pharmacies).
A 100% waiver of payment of rates for the wholesale, retail, hotel, bar & restaurant sectors for the period 1 April 2021 to 30 June 2021;
For all other sectors an additional 25% early rates payment discount for the period 1 April 2021 to 30 June 2021 (except for supermarkets and pharmacies);
A continued waiver of rates for void properties. This waiver applies to any business premises that are vacant and unoccupied from 1 January 2021 to 31 December 2021;
PAYE & SI
PAYE & SI for January (payable mid-February)
Businesses ordered to close by HMGoG:
PAYE waiver (up to £1,155) and SI waiver in full – this is to be deducted by the business from payroll but it can be retained by the business (as was the case for BEAT 1.0). If a business that has been ordered to close decides to pay its employee a top-up (ie. an amount over £1,155, then this top-up would be subject to taxation)
Businesses NOT ordered to close by HMGoG:
PAYE and SI payable in full as normal
1) If your business has received BEAT 4.0 previously (being 30% in December 2020) AND they have not been ordered to close by HM Government of Gibraltar, then the business will automatically receive an increase in the January BEAT payment from 30% to 40% – does not require further action from the business.
2) If your business has received BEAT previously (between April and November 2020) but they did not confirm participation for BEAT 4.0 in December 2020 AND they have not been ordered to close by HM Government of Gibraltar, then the business will need to notify the HMGoG that they want to participate in BEAT 4.0 for January 2021 and if they do so, they will receive an increased January BEAT payment from 30% to 40% (and the BEAT grant payments for February and March 2021)- requires confirmation email from business as they did not confirm participation in December 2021 when HMGoG last wrote to them.
3) If your business has not received BEAT previously, they would have had to have made an application by submitting a BEAT 5.0 form. Businesses that are excluded from BEAT (and are not able to claim BEAT even if they are a new business) are those listed on the right hand side of the table at Annex 1 (Excluded Sectors for BEAT measure only). Please see 20.04.21 BEAT COVID19 updated guidelines.
Businesses that are participating in the BEAT scheme will receive the following percentages based on the average payment that they received in April and May 2020:
a) 30% to be paid for April 2021
b) 20% to be paid for May 2021; and
c) a final payment of 10% to be paid for June 2021.
- No rental increases to HMGoG commercial tenants between 1 April 2021 and 30 June 2021;
- Import duty waiver scheme for businesses extended to 30 April 2021 and to be reviewed on a monthly basis;
- Waiver of work permit and employment registration fees extended to 30 June 2021;
- Moratorium on Insolvency claims extended to 30 June 2021; and
- Bank Guarantee Scheme to enable lending to Covid related distressed businesses extended to 30 June 2021.
BEAT 4.0 applies from December 2020 to March 2021.
BEAT 5.0 applies for January only and sees one of the BEAT 4.0 payments (namely the January 2021 payment) being increased from 30% to either
(i) 100% for businesses ordered to close, or
(ii) 40% for businesses that are NOT ordered to close.
Should you have any concerns or request further information please contact firstname.lastname@example.org.
If you have a non-medical question related to COVID-19 please call 200 41818 or email email@example.com
GFSB Employment guidelines – FAQ’s Employment Concerns 20/03/2020
The GFSB board has put together a document with some helpful information on your staff/employment issues.
COVID-19 FAQ – FAQ’s COVID 19- Government Measures
The GFSB board been working hard to answer all your questions. Here are the most common questions we have had and our answer to them.