Guidance

Coronavirus (COVID-19): Information for individuals and businesses in Scotland

Use this page to navigate the guidance on coronavirus for people in Scotland.

• From: Office of the Secretary of State for Scotland
• Published: 23 March 2020
• Last updated: 9 August 2021 — See all updates

This guidance was withdrawn on 21 March 2022

Public health information should now be obtained directly from government bodies and agencies responsible.

Applies to Scotland

General Guidelines

Social distancing rules and guidelines for people and businesses in Scotland are set by the Scottish Government.

Scotland has moved out of the levels system. Everyone should continue to act carefully and remain cautious.

To stay safe you should:

• get the vaccine when you are offered it
• wear a face covering, clean hands and surfaces regularly
• self isolate and take a PCR test if you have symptoms
• take regular tests if you don’t have symptoms to reduce the risk of spreading the virus
• meet outside if you can, and open windows when indoors
• keep your distance from people not in your group
• work from home, or do a mixture of home and office working if possible
• use the Protect Scotland and Check-in Scotland apps

Visit the Scottish Government website for further information, including sector-specific guidance.

Businesses

Businesses in Scotland may be eligible for support from both the UK and Scottish governments.

Find coronavirus financial support for your business

Guidance for businesses

Businesses in Scotland should follow the Scottish Government guidance for businesses and workplaces on reducing the risk of COVID-19 and supporting staff and customers.

The Coronavirus Job Retention Scheme

The UK Government’s Coronavirus Job Retention Scheme has been extended until 30 September 2021. The scheme covers every part of the UK.

Support for the self-employed

More than 174,000 self-employed people in Scotland have benefited from £1.5 billion of grants from the UK Government’s Self-Employed Income Support Scheme. There will be a fifth grant covering May 2021 to September 2021.

The grants are taxable income and also subject to National Insurance contributions.

Tax support

The UK Government has cut VAT for the tourism and hospitality sectors to 5% until 30 September 2021.

A new reduced rate of 12.5% for the tourism and hospitality sectors will then be introduced which will end on 31 March 2022. The scope of the relief will remain unchanged.

UK Government also offers support for businesses struggling to pay tax.

Support for small and medium businesses

Small businesses and employers across the UK who have paid statutory sick pay to staff taking coronavirus-related leave can claim back the money.

Scottish Government support for businesses

Scottish Government coronavirus business support and advice is available at the Find Business Support website.

Published 23 March 2020
Last updated 9 August 2021 + show all updates

1. 9 August 2021

   Updated to reflect Scotland's move out of its levels system.

2. 28 April 2021

   Updated to reflect latest Scottish Government guidance following 26 April. Removed links to UK Government schemes that have now closed.

3. 6 April 2021

   Adding new guidance

4. 26 February 2021

   Updated with a link to the Scottish Government's Coronavirus (COVID-19): Strategic Framework update - February 2021

5. 5 January 2021

   Updated with the Scottish Government's mainland lockdown and 'stay at home' guidance.

6. 6 November 2020

   Updated to reflect changes introduced to UK Government business support from 5th November 2020.

7. 23 October 2020

   Edited the sections on: General Guidelines, Scot Gov Decision Framework, Job Support Scheme and Self employed.

8. 2 October 2020

   Added mention of the Enhanced Time to Pay facility to 'Support for the Self Employed'.

9. 1 October 2020

   Updated with information from the Winter Economy Plan

10. 28 August 2020

    Updated social distancing guidelines and links

11. 5 August 2020

    Updated links and added Aberdeen localised lockdown announcement

12. 9 July 2020

    Updated to include link to Scottish Government's Phase 3 of Route Map published on 9 July

13. 18 June 2020

    Updated to reflect the Scottish Government's Phase 2 guidance

14. 1 June 2020

    Updated with further information on the Coronavirus Job Retention Scheme and Self-Employed Income Support Scheme.

15. 29 May 2020

    Added guidance on getting tested in Scotland

16. 21 May 2020

    Full update including the Scottish Government's route map through and out of the crisis.

17. 11 May 2020

    Updated links to Scottish Government guidance

18. 28 April 2020

    Added details of the new support package for innovative firms and Bounce Back Loans.

19. 8 April 2020

    Full update on all existing guidance for individuals and businesses.

20. 30 March 2020

    Added the Scottish Government's business support helpline number.

21. 27 March 2020

    Updated UK Government business support links

22. 26 March 2020

    Updated to include the Self-employment Income Support Scheme

23. 26 March 2020

    Updated to reflect HMRC's new helpline number and opening hours.

24. 24 March 2020

    Updated with latest UK Government advice on business closures and the opening of the Scottish Government's Business Support Fund.

25. 23 March 2020

    First published.