Coronavirus Eat Out to Help Out scheme
Published 13 October 2022
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This publication is available at https://www.gov.uk/government/publications/coronavirus-eat-out-to-help-out-scheme-screening-equality-impact-assessment/coronavirus-eat-out-to-help-out-scheme
Project objectives
The Eat Out to Help Out Scheme was one of the Government’s policy measures aimed to support businesses reopening after the first COVID-19 lockdown period. It formed part of the Chancellor’s summer economic update on 8 July 2020 (the Plan for Jobs).
Under the scheme Government provided 50% off the cost of food and/or non-alcoholic drinks eaten in at participating businesses UK-wide, and applied all day Monday to Wednesday from 3 to 31 August 2020. The scheme was UK-wide and customers were able to see which restaurants/eating establishments were taking part on GOV.UK. The scheme was intended to drive up custom on quieter days of the week to build business back up.
HMRC made registration for restaurants as simple as possible at GOV.UK registration.
Fraud and compliance checks were carried out on registration for the scheme and when making a claim.
Businesses that were eligible
Eligible establishments were those in which food is sold for immediate on-premises consumption, including:
- 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 canteens
Establishments could register for the Eat Out to Help Out scheme if they had used other schemes, such as the Coronavirus Job Retention Scheme and Self-Employed Income Support Scheme.
Establishments that submitted an application to their local authority to operate as a food business on or before 7 July 2020 were eligible for the scheme.
Sales that were eligible
The discount was 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 was no minimum spend requirement.
The discount could not be applied to the following items:
- alcoholic drinks
- tobacco products
- food or drink to be consumed off premises
- food or drink sold as part of a private party, event or function taking place within an eligible establishment
Once registered for the scheme, it was expected that discounts were offered during all opening hours on all eligible days and on all qualifying sales of food or drink.
Information about the scheme
HMRC helped restaurants by providing:
- guidance on how to register on GOV.UK
- free live webinars which explained how the scheme worked, provided examples and allowed questions
- a YouTube video to explain how the scheme worked
- a webchat service became available from 13 July 2020
- a dedicated helpline for restaurants became available from 13 July 2020
- guidance on how to make claim on GOV.UK
This equality impact assessment is for the operational delivery of the scheme.
Customer groups affected
An estimated 120,000 to 150,000 businesses were potentially eligible.
Overall, £849 million was claimed under the scheme across 78,116 outlets. Over 160 million individual meals (covers) were claimed; the average claim per cover was £5.24.
What customers needed to do
Businesses needed to register for the scheme with HMRC from 13 July 2020 providing the following information:
- Self Assessment, Corporation Tax or PAYE reference (where applicable)
- VAT registration number (where applicable)
- food outlet name and address
- Food Standard Agency ID
- business rates Ref
- Merchant Acquirer Terminal number
- bank account details
- a self-declaration that business is eligible
- the business website address
Businesses needed to claim from 7 August 2020 providing the following information:
- the claim period
- the number of covers or transactions that the discount/rebate is claimed
- the total value or qualifying spend value of those covers or transactions
- the total value of the claim
- a declaration that amount claimed all related to eligible sales
How customers accessed this service
The scheme was available through www.gov.uk. There was a manual service for digitally excluded customers.
When customers needed to do this
Businesses needed to register from 13 July 2020 and registration closed on 31 August 2020. The claims service was available from 3 August 2020. Businesses were asked to make their claim weekly from 7 August 2020 until the scheme closed 30 September 2020.
Consideration was given to those businesses in areas in local lockdown who may not have been able to access the scheme throughout its duration through the provision of a post scheme closure claims process.
Assessing the impact
Before the scheme started, we assessed the equality impacts on all the protected characteristic groups in line with the Equality Act and Public Sector Equality Duty and section 75 of the Northern Ireland Act:
- racial groups
- sex
- gender reassignment
- sexual orientation
- pregnancy and maternity
- marriage and civil partnership
- people with dependents and those without
- political opinion (for Northern Ireland only)
There is no evidence to suggest any specific impacts on those customers within any of the protected characteristic groups (listed above).
The following equality impacts were identified:
Disabled and not disabled
Impact on customers
The scheme is supported by a digital service and the majority of registrants are expected to access the service online. Consideration should be given to customers who use screen readers to access digital content. Consideration should be given to potential accessibility issues for customers within this protected characteristic group.
Mitigation provided
HMRC offered Extra Support Team services to customers who could not, for whatever reason, interact with HMRC digitally or who needed additional support and reassurance.
Age
Impact on customers
Customer insight suggests some potential differences in digital access among customers in different age groups.
Mitigation provided
HMRC offered Extra Support Team services to customers who could not, for whatever reason, interact with HMRC digitally or who needed additional support and reassurance.
Religion or belief
Impact on customers
The intrinsic values of some religions, such as Judaism (Sabbath) and Islam (Ramadan) limit the times of day or week when customers in this group can interact with HMRC Services. Some religious groups, such as the Plymouth Brethren, follow rules related to computer use that may affect access to digital services.
Mitigation provided
Digital provision offered choice to individuals in this group to self-serve outside of traditional business hours to suit their needs.
HMRC offered a dedicated helpline and Extra Support Team services to customers who could not, for whatever reason, interact with HMRC digitally or who needed additional support and reassurance.
People who use different languages (including Welsh language and British Sign Language)
Impact on customers
The population consists of a diverse range of people who use different languages, including the Welsh language and British Sign Language. Communication in English may not always be suitable for this group.
Mitigation provided
The scheme offered a full Welsh language service, including digital services and customer contact.
Opportunities to promote equalities
We have considered opportunities to promote equalities and good relations between people in each of the protected characteristic groups and those outside of that group.
We have not identified any opportunities.
A full equality impact assessment is not recommended.