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Omicron Hospitality and Leisure Grant


The Omicron Hospitality and Leisure Grant provides one-off grant funding to support hospitality, leisure and accommodation businesses, in recognition that the rise of the Omicron variant means that some businesses are likely to struggle.

Eligibility

The aim of the Omicron Hospitality and Leisure Grant scheme is to support businesses:

  • that offer in-person services
  • where the main service and activity takes place in a fixed rate-paying premises
  • in the hospitality, leisure and accommodation sectors*
  • that were trading on 30 December 2021

*Where a business operates in more than one sector the substantive part of the business income should be derived from within the hospitality, leisure and accommodation sectors.

You cannot get funding if:

  • your business is in administration, insolvent or has been struck off the Companies House register
  • you will exceed the permitted subsidy allowance
  • your business is not on the Valuation Office Agency (VOA) ratings list
  • your business is a publicly funded body, for example Town and Parish Councils

Apply now

Rateable value (30 December 2021)Grant
£15,000 or less £2,667
Over £15,000 and less than £51,000 £4,000
£51,000 or over £6,000

A hospitality business can be defined as a business whose main function is to provide a venue for the consumption and sale of food and drink.

This will include:

  • businesses offering in-person food and drink services to the general public.
  • businesses that provide food and/or drink to be consumed on the premises, including outdoors.

For the purposes of this scheme, a hospitality business excludes food kiosks and businesses whose substantive service (generating 50% or more of income) is a takeaway.

Please note: Businesses that normally provide in-person services but have adapted to offer takeaway only services, during periods of restrictions, will remain eligible for a grant.

Examples of businesses that fall within the definition of hospitality, include:

  • cafes
  • food courts
  • public houses / pub restaurants
  • restaurants
  • roadside restaurants
  • wine bars

A leisure business can be defined as a business that provides opportunities, experiences and facilities, in particular for culture, recreation, entertainment, celebratory events and days and nights out.

This includes:

  • businesses that may provide in-person intangible experiences in addition to goods.
  • businesses that may rely on seasonal labour.
  • businesses that may assume particular public safety responsibilities.
  • businesses that may operate with irregular hours through day, night and weekends.

For the purpose of this scheme, the definition of a leisure business excludes:

  • all retail businesses
  • coach tour operators
  • tour operators

Examples of businesses that fall within the definition of leisure, include:

  • amusement arcades
  • amusement parks
  • arenas
  • casinos and gambling clubs
  • cinemas
  • clubs & institutions
  • concert halls
  • escape rooms
  • events venues
  • heritage railways
  • indoor riding centres
  • museums and art galleries
  • night clubs & discotheques
  • soft play centres or areas
  • stately homes & historic houses
  • theatres
  • theme parks
  • tourist attractions
  • village halls & scout huts, cadet huts
  • wedding venues
  • zoos & safari parks

An accommodation business can be defined as a business whose main lodging provision is used for holiday, travel and other purposes. This includes:

  • Businesses that provide accommodation for ‘away from home’ stays for work or leisure purposes.
  • Businesses that provide accommodation for short-term leisure and holiday purposes.

For the purpose of this scheme, the definition of an accommodation business excludes:

  • private dwellings
  • education accommodation
  • residential homes
  • care homes
  • residential family centres
  • beach huts

Examples of businesses that fall within the definition of accommodation, include:

  • bed and breakfast accommodation
  • boarding houses
  • campsites
  • canal boats or other vessels
  • caravan parks
  • caravan sites and pitches
  • catered holiday homes
  • chalet parks
  • coaching inns
  • country house hotels
  • guest houses
  • holiday apartments, cottages or bungalows
  • holiday homes
  • hostels
  • hotels

Grant income received by a business is taxable. Omicron Hospitality and Leisure Grant will need to be included as income in the tax return of the business.

Only businesses that make an overall profit once grant income is included will be subject to tax.

Payments made to businesses before 5 April 2022 will fall into the 2021/22 tax year.

Unincorporated businesses will be taxed when they receive the grant income.

The COVID-19 business grants schemes were introduced following the outbreak of the coronavirus, to support businesses impacted by local and national restrictions.

Under the scheme rules for COVID-19 business grants the maximum level of subsidy that an economic actor  may receive under each level of allowance is set out below:

Small Amounts of Financial Assistance Allowance - this allowance is the equivalent of 325,000 Special Drawing Rights, to a single economic actor over any period of three fiscal years and includes any subsidy previously received as de minimis aid or as Small Amounts of Financial Assistance under Article 3.2(4) of the TCA from any subsidy awarding body.

COVID-19 Business Grant Allowance - if limits are reached under the Small Amounts of Financial Assistance Allowance, the COVID-19 Business Grant Allowance enables a further £1,900,000 to be paid to a single economic actor. This allowance includes any grants previously received under the COVID-19 business grant schemes and any State aid previously received under Section 3.1 of the European Commission’s Temporary Framework across any other UK scheme.

COVID-19 Business Grant Special Allowance – if limits are reached under the Small Amounts of Financial Assistance Allowance and COVID-19 Business Grant Allowance, you may be able to access a further allowance of funding of up to £10,000,000 per single economic actor if a series of further conditions are met.

In total an economic actor could combine the allowances and potentially receive a total allowance of £12,235,000 from these business grants schemes (subject to the precise applicable amount calculation for the Small Amounts of Financial Assistance Allowance).

You may need to declare these amounts to any other subsidy awarding body who requests information from you on how much subsidy you have received.