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Omicron Hospitality and Leisure Grant

On 21 December 2021, the Chancellor announced further financial support for businesses within the hospitality, leisure and accommodation sectors in the form of the Omicron Hospitality and Leisure Grant (“OHLG”).

Further guidance has now been issued including eligibility, criteria and how to apply:

Who is eligible for the Omicron Hospitality and Leisure Grant?

To qualify for support, businesses must:

  • Be trading and liable for business rates at a property as of 30 December 2021
  • Have premises that predominantly provide in-person services to customers within the hospitality, leisure or accommodation sectors
  • Not have exceeded subsidy allowance limits
  • Not be in administration, insolvent or have a striking off notice against it.

Who can apply for the Omicron Hospitality and Leisure Grant?

Only businesses within the hospitality, leisure and accommodation sectors can apply for the OHLG. Please note that the OHLG does not include businesses in the retail or personal care sectors.

Types of businesses that can apply for the Omicron Hospitality and Leisure Grant:

Examples of businesses that fall within the eligibility criteria are:

Hospitality

For the purpose of the OHLG, a hospitality business can be defined as a business whose main function is to provide a venue for the consumption of food and drink, including:

  • 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.

Examples of businesses that fall within the definition of hospitality, include: cafes, food courts, public houses, restaurants and wine bars (please note this list is not exhaustive and full details can be found in the links below).

Leisure 

For the purpose of the OHLG, 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, including:

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

Examples of businesses that fall within the definition of leisure, include: arcades, arenas, casinos, events venues, theatres, museums, art galleries and wedding venues (please note this list is not exhaustive and full details can be found in the links below).

Accommodation

For the purpose of the OHLG, an accommodation business can be defined as a business whose main lodging provision is used for holiday, travel and other purposes, including:

  • 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.

Examples of businesses that fall within the definition of accommodation, include: bed and breakfasts, campsites, caravan parks, holiday homes and hotels (please note this list is not exhaustive and full details can be found in the links below).

How much could my business receive from the Omicron Hospitality and Leisure Grant?

A one off lump sum payment will be awarded per premises to eligible businesses based on the business's rateable value being:

  • Up to £2,667 for rateable values of £15,000 and under
  • Up to £4,000 for rateable values over £15,000 but under £51,000
  • Up to £6,000 for rateable values of £51,000 and over.

Will income from the Omicron Hospitality and Leisure Grant be subject to tax?

OHLG income received by a business is taxable. The 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.

How to apply for the Omicron Hospitality and Leisure Grant:

Applications must be made online via your Local Authority website. The scheme will close on 28 February 2022.

The Liverpool City Region's fund will be administered by each of the six local authorities below:

Businesses within Cheshire and Manchester can apply below:

You can read the full government guidance here.

As always, if you have any questions or concerns then you should not hesitate to get in touch:

Written 13 January 2022.

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