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L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

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Government support for businesses

Advice for businesses

The advice and support for businesses and employers in Jersey is being constantly improved and updated. Check regularly to ensure you're up-to-date.

Advice for businesses

If you need help and advice on managing your business check the information and support available on Jersey Business’s website.

About the business measures schemes extension

Ministers have an announced that business-related COVID-19 support schemes will largely be extended from April 2021 to March 2022, with final claims to be made in April 2022.

The Government has launched a range of schemes to support businesses through the impact of the COVID-19 pandemic, including: 

  • Co-Funded Payroll Scheme (CFPS) 
  • Visitor Attraction and Events Scheme 2 (VAES2)
  • Visitor Accommodation Support Scheme (VASS)
  • Fixed Costs Support Scheme (FCSS)
  • Business Disruption Loan Guarantee Scheme (BDLGS)

The Island has now exited the Reconnection Roadmap and public health restrictions have been largely removed. Despite this it is accepted that some businesses will require support for longer. 

The Visitor Attraction and Events Scheme 2 (VAES2) & the Visitor Accommodation Support Scheme (VASS) will be extended until March 2022 for all eligible businesses. The Fixed Cost Support Scheme (FCSS) will be extended to March 2022 for those businesses connected to the events sector only. 

The Business Disruption Loan Guarantee Scheme (BDLGS) has been extended to end September 2021. 

The Co-funded payroll scheme has been extended to end September 2021 for all those businesses eligible to claim under VAES2, VASS & FCSS. 

These schemes are under continuous review, and audits will be undertaken through each scheme’s ‘lifecycle’. To check your eligibility please see each individual scheme guidance.  

The support available is the biggest financial expenditure made in Jersey's history.

Tax treatment

Businesses who receive payments from any the co-funded payroll schemes or any of the other financial support schemes must include the amounts in their accounts.

Taxation of coronavirus support

Co-funded payroll scheme payment data

The Co-Funded Payroll Scheme (CFPS) is one of a series of extraordinary business support measures to protect businesses and to save as many Islanders' jobs as possible during the COVID-19 pandemic. The financial support available thought CFPS is the biggest financial expenditure made in Jersey's history.

All businesses benefiting from support under CFPS are made aware when they claim that the Government of Jersey will periodically publish appropriate information in respect of businesses and self-employed individuals that have claimed under the scheme.

For businesses, this may include the name of the business, number of employees claimed for and the total amount claimed. It may include similar aggregated information for self-employed workers.

The second publication of payment data from CFPS phases 1, 2, 3 and 3 + up to December 2021 is available.

Co-funded payroll scheme payment data 

The full data set is also available on the open data site.

If any information is not correct, email us at payrollcofunding@gov.je

Fixed Costs Support Scheme (FCSS)

The scheme guidance has been updated to reflect the removal of public health measures. Check your eligibility and within the guidance document provided, as your eligibility may have changed. 

About the scheme

The Fixed Costs Support Scheme (FCSS) is a Government scheme which makes a financial contribution towards a business' fixed costs where they have been impacted by COVID-19 related public health measures, including physical distancing.

The Scheme is under continuous  review and the scheme guidance has been updated to reflect the recent removal of public health measures.

The FCSS will run until March 2022 for businesses connected to the visitor attractions and events sectors only. Please check your eligibility below and within the guidance document provided, as your eiligibilty may have changed.

Email FCSS@gov.je if you have any questions about the scheme.

If you need help and advice on managing your business during this crisis have a look at the information and support available on Jersey Business's website or email their team at info@jerseybusiness.je.

The last month covered by the FCSS is March 2022, and businesses will be able to claim for March's payment in April 2022.

​Month claimed for (2021 and 2022)
​Opens
​Closes

June 2021

30 June, 5pm

31 July, 5pm

​July 2021
​31 July, 5pm
​31 August, 5pm
​August 2021
​31 August, 5pm
​30 September, 5pm
​September 2021
​1 October, 9am
​31 October, 5pm
​October 2021
​1 November, 9am
​30 November, 5pm
​November 2021
​1 December, 9am
​31 December, 5pm
​December 2021
​1 January, 9am
​31 January, 5pm
​January 2022
​1 February, 9am
​28 February, 5pm
​February 2022
​1 March, 9am
​31 March, 5pm
​March 2022
​1 April, 9am
​30 April, 5pm


All businesses applying for support under the scheme should read the Fixed Costs Support Scheme Guidance.

Fixed Costs Support Scheme Guidance

Who can claim

The FCSS is open to the following businesses, who must declare that they have suffered material detriment of 20% (i.e. a 20% fall in turnover when compared with a comparable month in 2019):
  • visitor attractions
  • dedicated events venues
  • events-related businesses with dedicated premises – outdoor/event caterers, AV providers etc
  • mobile businesses with reliance on events but without fixed premises
  • travel and tour operators

Amount you can claim

The maximum amount of support a business can claim is capped by 4 different subsidy levels, determined by the Parish rates paid by the business on their business premises in 2020. 

If a business does not pay rates on their business premises, they will automatically be considered a mobile business or sub-letting and fall into Level 1.

The subsidy payable will depend on the eligible fixed costs that the business can demonstrate during the relevant month, up to the levels listed below. Fixed costs are those costs that a business must incur regardless of whether it is able to trade (see below). 

You will need to refer to your 2020 Parish Rates Assessment to identify the total amount paid for the year which will determine your eligibility level (i.e. Level 1, Level 2 or Level 3).

NB: where a business operates from multiple premises, all premises for that business should be included on one  single claim. The overall value of the claim is capped at £30,000 and each premises listed on the claim will be capped as per the relevant subsidy level for that premise. 

​Subsidy level
Criteria​
Max amount per month (up to 100% of fixed costs) when the business is closed​
​Max amount per month (up to 50% of fixed costs) when business is trading but restricted (exclusions apply)

Level 1

Mobile Businesses (reliant on events)

£1,500

£1,500

Level 2

Business that paid rates up to £4,999 in 2020 (including any business that sub-let any premises)

£3,000

£1,500

Level 3

Business that paid rates between £5,000 to £9,999 in 2020

£5,000

£2,500

Level 4

Business that paid rates above £10,000 in 2020

£10,000

£5,000

 




For a mobile business to be considered closed, public health measures would have to make it impossible for it to carry out its function.

Rates

Owners and occupiers of premises are liable to Rates. You will need to refer to your 2020 Parish Rates Demand/Invoices that will detail the rates for the year. This will determine your eligibility level (for instance, Level 2, Level 3 or Level 4). This includes all rates charged, including occupier and foncier rates (where relevant).

Where a business did not occupy the premises in January 2020 and therefore did not receive a rates assessment from the Parish, it may opt to claim under Level 2. This can be done by selecting that the business is sub-letting when applying. Alternatively, should the business believe it would have paid rates in excess of £3,000, it can contact FCSS@gov.je

FCSS@gov.je to discuss the claim. Such a business would be able to use the estimated rates bill for 2021 for the purpose of calculating the claim.

Where a business does not pay rates directly to the Parish, for example because the landlord pays all rates as part of a letting agreement, the business should select that it is sub-letting when applying to make a claim under the FCSS. This will allow the firm to claim under Level 2, up to £3,000 per month. Should the business believe that its rates would be higher, so it should be claiming under Levels 3 or 4, the business should contact FCSS@gov.je.

Fixed costs

When making an application, a business will be required to provide a breakdown list of its fixed costs for the month being claimed. If a fixed cost was not included in a previous month’s claim it cannot be added to a claim for March.

Fixed costs that can be claimed under the FCSS

  • rent payable on business premises where the landlord is not a party connected to the business
  • interest on mortgage payments;
  • property management service charges
  • rent/leasing of equipment where the lessor is not a party connected to the business
  • maintenance of fixed and leased assets essential to the operation of the business
  • utilities (gas, heating, electric, water, fuel, non-guest phones, internet etc.)
  • parish rates
  • software licences
  • insurance
  • essential subscriptions (e.g. trade magazines and subscriptions to membership bodies)
  • licences (liquor, TV, tourism etc.)
  • audit/accounting fees
  • refuse collection
  • uniforms
  • statutory staff training
  • pest control
  • hawkers licence
  • group costs, where they are apportioned and charged to the business, if they are a cost to the head office company and they are apportioned and charged in that month to operating businesses on a basis consistent with previous periods.

Non-exclusive list of example costs that will not be considered fixed costs under the FCSS 

  • rent payable on business premises where the landlord is a party connected to the business
  • repayments of capital are not covered by the FCSS
  • labour costs
  • food
  • beverages
  • raw materials
  • stock
  • motor fuel
  • new or replacement equipment

Summary of the conditions of eligibility

Business type 100% Payment of Fixed Costs up to the maximum allowable claim 50% Payment of Fixed Cost up to the maximum allowable claim
Visitor attractionClosurePhysical distancing of 2 metres or more
Dedicated events venuesClosure
Eligible

Events-related businesses with dedicated premises – outdoor/event caterers, AV providers etc

Travel agency and tour operator activities

No eligible
Eligible
Mobile businesses (reliant on events/excluding taxis)Not eligible
Eligible


FCSS and other Government support schemes

A business can claim under the FCSS whilst also benefiting from the Co-funded Payroll Scheme and the Business Disruption Loan Guarantee Scheme. 

Where a business has claimed under the Visitor Accommodation Subsidy Scheme or Visitor Attractions and Events Scheme 2, the business can opt out of these schemes in order to claim, where eligible, under the FCSS.

If a business chooses to leave the FCSS and enter VAES2 or VASS, they will not be permitted to return to FCSS.

Multiple premises

Where a business operates multiple premises, it can still claim under the FCSS. However, all claims for a single business are capped at £30,000 per month.

How to apply

Apply using the form.

Email FCSS@gov.je if you have an questions about the scheme.

Apply for the Fixed Costs Support Scheme

Phase 6 Co-funded Payroll Scheme

The Government Co-Funded Payroll Scheme Phase 6  follows on from the Phase 5and continues to offer financial support over a longer period and at increased rates for businesses that are required to close any day during the Winter Strategy. This includes businesses, charities, sole-traders and partners. 

If you're an employer, you may still be eligible for Phase 6  support if you have renegotiated working hours with your employees. You must always act in line with Employment Law in Jersey.

Phase 6  support will be available for July  and August , September and October 2021. The scheme will be subject to review regularly and may change without notice at any time.

Support offered in extended Phase 6 

The Co-Funded Payroll Scheme (CFPS) is extended until October  for those business which were significantly affected by the Winter Strategy Circuit Breaker, including hospitality, events and non-essential retail. For businesses on the elevated scheme, the subsidy rate will continue to be up to 50% % of an employee’s wage, up to a cap of £2,500 a month.

The standard scheme, which offers a subsidy of up to 50% % of wages up to a cap of £2,000 a month, will continue until October  for businesses directly linked to the travel sector, such as car hire businesses, Taxis and inbound passenger services.

Between July  August, September and October, support for these eligible businesses will be tapered as follows:

 
​September
​October
Elevated Scheme: Subsidy Formula​+10%
​+10%
Elevated Scheme: Max Subsidy​90%
​50%
Standard Scheme: Subsidy Formula*​+10%
​+10%
Standard Scheme: Max Subsidy*​80%
​50%


Available in July  and August  for hire car companies and inbound passenger transport services and their support services only.

Following changes to public health measures (The Winter Strategy) announced in December, the CFPS Phase 6  provide higher levels of subsidy to businesses that were required to close.

All businesses that are eligible to claim under the Scheme can apply for a refund of employees' wages at the level of the detriment they suffer in the month plus 10%  up to a maximum subsidy of 50% % of £2,000 per worker.  Detriment plus 10%  in October  (i.e. a maximum payment of £1000.00).

A larger refund of employees' wages at the level of the detriment they suffer in the month plus 10%  up to a maximum subsidy of 50% % of £2,500 per worker.  Detriment plus 10% in October (i.e. a maximum payment of £1250.00 ) will be available for:

  • businesses that are required to close for part of a month as a result of the public health measures set out in the Government's Winter Strategy
  • food and/or beverage wholesalers that derive more than 75% of their income from businesses that were required to close for part of a month as a result of the public health measures set out in the Government's Winter Strategy

2019 should continue to be used as the comparative year for the period May to June 2021 unless turnover in the equivalent period for 2020 was significantly higher than 2019.

Eligibility

Phase 6 guidance notes provides full details of the eligibility criteria for the scheme.

Phase 6 guidance

Phase 6 FAQs

Eligibility of businesses, charities or self-employed

To be eligible for Phase 6 support, a business, charity, sole-trader or partner must:

  • operate in one of the included sectors in the list below (included sectors are marked in green and ineligible sectors are marked in red)
  • have suffered a 20% or greater loss in turnover because of the disruption caused by COVID-19 during the month you're claiming for
  • be open and trading in line with public health restrictions and not artificially restricting revenue

Eligibility of new businesses

New businesses that have been established since 1 April 2020 are able to claim support under the CFPS Phase 6 if they are either of the following:

  • business that was required to close for part of a month as a result of the public health measures set out in the Government's Winter Strategy
  • food and/or beverage wholesaler that derives more than 75% of its income from businesses that have been required to close for part of a month as a result of the public health measures set out in the Government's Winter Strategy

The business must have a business license issued by the Population Office with a start date no later than 30 November and comply with all other conditions of the Scheme as described above and in the Scheme Guidance document. 

A claim can be made for all eligible staff that started working for the business before 21 December 2020 and have been paid in December.

If the eligible business has a business licence issued by the population office between 30 November 2020 and 30 June 2021. A claim can be made for all eligible staff that started working for and paid by the business by the 30 of June. 

For the purposes of calculating business detriment, turnover will be based on a comparable month from 2020. The business will be expected to justify the month chosen and why it fairly demonstrates the detriment being suffered due to Covid-19 rather than other factors such as seasonality.  

Eligibility for employees

Under the CFPS Phase 6, you can claim for employees employed by the business who are either:

  • Classified as Entitled/ Entitled to Work
  • Registered and included on any Social Security Schedule in March 2020
  • this includes employees who were hired as replacement employees for those that left the business since March 2020. The total number of employees claimed for must not exceed the total number of employees on the business's March 2020 Social Security Schedule
  • or for a business that has started trading after 31 March 2020, the number of employees on the December 2020 Schedule that were employed by 21 December 2020 if the business meets the criteria for new businesses set out above
  • or the number of employees on the June 2021 Schedule that were employed by 30 June 2021 if the business meets the criteria for new  businesses set out above

Before you apply for Phase 6 support, you must have paid the agreed wages to all eligible employees at the normal time.

You can't claim for:

  • staff employed through a third-party, such as an employment agency or a contractor. 
  • anyone who you paid more than £4,610 in the month you're claiming increasing to £8,884 for
  • businesses that are required to close for part of a month as a result of the public health measures set out in the Government's Winter Strategy

food and/or beverage wholesalers that derive more than 75% of their income from businesses that were required to close for part of a month as a result of the public health measures set out in the Government's Winter Strategy

SIC code

You'll be able to select the correct SIC code from a drop-down list when you complete the online application form. If the business has various activities, you should pick the one that represents the majority (51% or more) of your normal trade.

The eligible SIC codes can be found below with an indication as to whether they are eligible for the elevated support as a result of the Winter Strategy or the Standard.

Subsidy, if you're a charity registered with the Jersey Charity Commission, you will need to select 'Miscellaneous' and then 'Registered with the Jersey Charity Commission'.

SIC codes (open as Excel spreadsheet)

Information published about applications

The Government of Jersey will periodically publish appropriate information in respect of businesses which have claimed under the scheme. For businesses, this may include the name of the business, number of employees claimed for and the total amount claimed.

How and when to apply

You'll need to apply every month for support. Payments will be made from early August, depending on when you submitted your claim and whether any further information is required for us to process it.

Apply for Phase 6 of the Co-funded Payroll Scheme

In addition, if you're making a claim for the wages of your employees, you must also:

  • be registered as an employer for Social Security purposes
  • have already paid the staff included in your claim in the month you're claiming for (the payment is strictly a re-imbursement)
  • have submitted an Employer Class 1 Contribution return for all relevant Quarters for 2020/2021
  • where applicable, have allowed staff to remain in their usual accommodation
  • have completed the relevant Manpower return

If you're making a claim as a business owner, sole-trader or a partner, you must also:

  • have been liable for Class 2 Social Security Contributions from March 2020 or were exempt from making contributions because you were claiming Home Responsibility Protection (HRP), were over pension age or had a married woman's election
  • had a total average monthly income of less than £8,884 per month in 2019 (£106,608 in the year). In this case, your average monthly income is:
    • any amount paid to the self-employed person by way of wages, salary, fees, bonuses, commission, overtime pay 
    • dividends paid by a company of which the person is a shareholder, where the income of the company derives from the person's self-employment;
    • distributions made by a partnership in which the person is a partner;
    • business profits (a business' trading income after deducting allowable business expenses) for a sole trader 
  • you must also have completed the relevant Manpower returns

Phase 5, 4, 3+, 3, 2 and 1 Co-funded Payroll Schemes

Phase 5 Co-funded Payroll Scheme

​Document
​Date issues
​Guidance on Phase 5
​Saturday 1 May
FAQ on Phase 5
​Saturday 1 May

Phase 4 Co-funded Payroll Scheme  

Document
Date issued​
Guidance on Phase 4 version 1
​Monday 1 March
​FAQ on Phase 4 version 1
​Monday 1 March


Phase 3+ Co-funded Payroll Scheme

Phase 3+ support will be available for November and December 2020.

​Document
​Date issued
Phase 3+ FAQ
​Monday 16 November 2020
​Guidance for November claims (made and paid in December)
​Tuesday 1 December 2020
Guidance for December (made and paid in January)
​Wednesday 23 December 2020

Phase 3 Co-funded Payroll Scheme  

Document
Date issued​
Guidance on Phase 3 version 1
​Thursday 1 October
​FAQ on Phase 3 version 1
​Thursday 1 October

Phase 2 Co-funded Payroll Scheme

Date issued Guidance document
2 September 2020
Co-funded scheme phase 2 - Guidance - version 6
2 September 2020 Co-funded scheme phase 2 - Guidance including track changes - version 6
31 July 2020 Co-funded scheme phase 2 - Guidance - version 5
31 July 2020 Co-funded scheme phase 2 - Guidance including track changes - version 5


Co-funded Payroll Scheme Phase 2 FAQs First Publication 29 April 2020

Co-funded Payroll Scheme Phase 2 FAQs Second Publication 29 April 2020

Co-funded Payroll Scheme Phase 2 FAQs Third Publication 30 April 2020 - Miscellaneous Questions

Co-funded Payroll Scheme Phase 2 FAQs Fourth Publication 2 May 2020 – Trading Groups

Phase 1 Co-funded Payroll Scheme

The Government Co-Funded Payroll Scheme (Phase 1) was a short-term emergency measure introduced to protect the most vulnerable employers and employees in the early stages of the Coronavirus disruption in Jersey.  It refunded eligible employers up to £200 per week for each employee they paid between 20 to 31 March 2020.  Applications for Phase 1 closed on 30 April 2020. Eligible businesses must have applied before this date.

Email payrollcofunding@gov.je with any queries.

Guidance for the Coronavirus Co-Funded Payroll Scheme: Phase 1

Visitor Accommodation Support Scheme (VASS)

About the Visitor Accommodation Support Scheme

The rules and guidance has been amended since the Government announcement on 2 December 2020 introducing the hospitality circuit-breaker.

The Visitor Accommodation Support Scheme provides additional support for the Island’s Registered Accommodation Providers.

Various schemes and deferrals have been introduced to mitigate the impact of government imposed restrictive measures, including the Co-funded Payroll Scheme and the Business Disruption Loan Guarantee Scheme. The visitor accommodation sector has been particularly impacted and has participated in both schemes.

This scheme will provide support of up to 80% of designated fixed costs, paid on a monthly basis in arrears. The scheme is structured therefore as a room subsidy, with the key objectives of:

  • ensuring Jersey maintains quality and diverse bed-stock in Registered Tourist Accommodation Providers for the 2021 tourism season and beyond; and
  • limiting the failure of Registered Tourist Accommodation Providers as a result of the impact of COVID-19 restrictions that would require significant, and potentially prohibitive, capital investment for the premises to be reopened by a new operator

The scheme will cover the period of October 2020 to March 2022, inclusive, and will open to applicants on 23 November 2020.

Why the Government launching this scheme

The outbreak of COVID-19 resulted in Government taking restrictive measures to support public health. These measures impacted the ability of businesses to operate at their normal capacity.

Significant demand for visitor accommodation is not expected to return to normal in the short term. At the same time, it is important to ensure that Jersey maintains a range of quality and diverse visitor accommodation to preserve the foundations of Jersey’s ongoing business and leisure accommodation offering through this challenging time.

It is vital that Jersey enters the new economic environment, post-COVID-19, with a visitor accommodation offering which remains attractive to business and leisure visitors as a key foundation of the Island’s visitor economy.

Who can apply

To qualify for this scheme a business must be a Registered Tourist Accommodation Provider, meaning they are registered for the purpose of the Tourism (Jersey) Law 1948 as at 1 October 2020.

Applicants must show a 30% detriment comparing the total turnover in the last 12 months of operation (up to and including the month of claim) to the total 2019 turnover.

How to apply

Visitor Accommodation Subsidy Scheme guidance

Apply for Visitor Accommodation Support Scheme

Connected party resolutions template

Applicant resolutions template

Authority to claim form: Corporate

Declaration statement

Visitor Attractions and Events Scheme 2

About the Scheme

The Visitor Attractions and Events Scheme 2 provides additional support for the Island's events and attractions providers.

Various schemes and deferrals have been introduced to mitigate the impact of government imposed restrictive measures, including the Co-funded Payroll Scheme, Business Disruption Loan Guarantee Scheme and the Visitor Accommodation Support Scheme.

The scheme will provide support of up to 80% of designated fixed costs paid on a monthly basis in arrears. The central objectives of the scheme are to:

  • ensure that Jersey maintains the core infrastructure to operate large scale events after restrictions based on COVID-19 public health measures are lifted
  • retain key attractions which are suffering reduced footfall, and in turn income, due to the reduction in visitor numbers caused by COVID-19 and related public health measures

The scheme will cover the period of January 2021 to March 2022, inclusive.

Why the Government is launching this scheme

The outbreak of COVID-19 resulted in Government taking restrictive measures to support public health. These measures impacted the ability of businesses to operate at their normal capacity.

These restrictions to combat COVID-19 infections meant that events and attractions businesses were prevented from trading at all between April 2020 and March 2022. The further restrictions on borders and travel to Jersey over the key summer period and into the autumn period, together with a dramatic fall in confidence to travel, have resulted in an unprecedented drop in visitor numbers.  Government imposed restrictions were again necessary over the festive period and into Q1 2021 in order to combat COVID-19 infection rates that peaked in December 2020. 

As a direct consequence many events and attractions providers have incurred significant financial losses over the period in which their trading pattern requires them to produce profit in order to sustain the business over the winter period.

In order to avoid sudden structural change in the visitor economy due to key events and attractions providers ceasing to trade it is proposed that a subsidy scheme is made available to support events and attractions providers to meet up to 80% of their fixed costs incurred over the period (January 2021 to end ofMarch 2022).

The aim of the scheme is to enable qualifying events and attractions businesses to continue trading in 2021.

Who can apply

To qualify for this scheme businesses will need to satisfy, amongst others, the following key criteria:

  1. suffered a detriment to turnover of over 30% due to public health restrictions
  2. has a minimum turnover of £150,000
  3. undertaken a Jersey Business Health Check

Guidance for the Visitor Attractions and Events Scheme 2 and eligibility criteria

VAES2 and other Government support schemes

A business can claim under VAES2 whilst also benefiting from the Co-funded Payroll Scheme and the Business Disruption Loan Guarantee Scheme. 

Where a business has claimed under the Fixed Costs Support Scheme (FCSS) for January/February 2021, the business can opt out of FCSS in order to claim, where eligible, under the VAES2. 

Where a business chooses this route, they will not then be permitted to re-enter the FCSS. 

How to apply

Step 1: Read and understand the declarations

Conditions apply to this scheme that you must read and understand before making an application. If the business is incorporated, you'll need to hold a board meeting and provide a signed board resolution declaring your acceptance of the conditions.

Board resolutions

Step 2: Make sure you're eligible

Read the guidance carefully to ensure you are eligible for the scheme and meet all the conditions before you apply.

Guidance for the Visitor Attractions and Events Scheme 2 and eligibility criteria

Step 3: Start the process by contacting Jersey Business 

You must undertake a Jersey Business Health Check before making a formal application to Government. Jersey Business will provide free, independent and confidential advice to help you navigate this process and will work with you to support your application.

You'll need a copy of your last 12 months accounts as well as any financial projections you have developed for the upcoming months.

Complete the application for the Business Health Check indicating that you wish to apply for support through the Visitor Attractions and Events Scheme 2.

You will be asked to declare at this point whether you have previously made a claim under the FCSS for January/February 2021, and the amount received. 

Step 4: Apply to Government

Once the health check is complete you need to apply to the Department for the Economy. At the end of the online form you will be asked to provide supporting documentation for your claim. Once your application is received it will be assessed to confirm eligibility and the amount of support you'll receive. Email Economy@gov.je if you have any questions in relation to VAES2. At the end of the online form you will be asked to provide supporting documentation for your claim. 

If you application is unsuccessful you will receive an email from the department detailing the reasons for this.

Apply for the Visitor Attractions and Events Scheme 2

Email economy@gov.je if you have any questions about VAES2.

Step 5: Confirmation of the support and payment

If your application is successful, you'll receive email notification of the support being provided and the date you will receive the funds.

If your application is unsuccessful, you will receive an email from the department detailing the reasons for this.

Visitor Hire Car Support Scheme

About the Visitor Hire Car Support scheme

The Visitor Hire Car support scheme supports businesses where they have been significantly impacted by COVID-19 related travel restrictions by underwriting the risk and financial consequence of non-rentals.

Applications will be made monthly, in monthly arrears, with subsequent applications providing a revalidation of the qualifying criteria. The scheme will cover the period of 11 March to 31 December 2021.

​Month claimed for (2021)
​Opens
​Closes

March (11 to 31)

19 April, 9am

7 May, 5pm

April

1 May, 9am

31 May, 5pm

May

1 June, 9am

30 June, 5pm

June

1 July, 9am

31 July, 5pm

July

1 August, 9am

31 August, 5pm

August

1 September, 9am

30 September, 5pm

September

1 October, 9am

31 October, 5pm

October

1 November

30 November 5pm

November

1 December, 9am

31 December, 5pm

December

1 January, 9am

31 January, 5pm


Who can claim

This scheme is open to all car hire providers who can demonstrate that their key revenue is generated through tourism, and who can meet the following criteria and conditions: 

  • the company was actively operating as a car hire business and holding a minimum of 50 vehicles on 1 January 2021 
  • the company has a capability and commitment to increase their current fleet numbers by a minimum of 60 vehicles until at least the end of September 2021
  • the company must provide key performance metrics for each monthly claim, including evidence of capacity, the number of cars available for hire, and number of cars on hire each day
  • the company must take and pass a Jersey Business health check, including a cash flow forecasting and review of the company’s prior year financials
  • the company must provide details of all Fixed Costs including depreciation for each monthly claim 
  • the company must provide a schedule in advance to confirm that Q4 numbers of vehicles are not excessive and are comparable to previous years
  • the company must demonstrate alternative avenues of finance have been explored and exhausted

Amount you can claim

The scheme underwrites current car hire stock of up to a maximum of 250 cars. It will provide a daily payment when a vehicle is not rented out to the lower of £12 per day or of 80% of fixed costs including depreciation.

The maximum payment available is £250,000 per company. Salaries and other costs associated with the payment of staff are not included.

Car Hire Scheme and other Government schemes 

When claiming on this scheme, businesses will not be eligible to apply for support from either the Fixed Costs Support Scheme (FCSS) or the Visitor Attractions and Events Scheme 2 (VAES2).  

Guidance for the Visitor Hire Car Support scheme and eligibility criteria

Business Disruption Loan Guarantee Scheme

£50 million of new lending capacity has been created from 30 March 2020 through this scheme, £40 million of which is guaranteed by Government. The scheme was live as of 1 April 2020. 

The scheme helps businesses seeking to access working capital loans to manage COVID-19 related disruption. It allows banks to extend financing to businesses that are viable where the bank cannot lend on their normal commercial terms.

Qualifying businesses can apply to borrow between £5,000 to £500,000. This will be agreed between businesses and their banks, who may able to lend more outside of the scheme.

The scheme has been expanded to allow all local businesses to apply, regardless of their sector and business activity. Those interested in the scheme should approach Jersey Business or their bank. 

To learn more about the scheme:

  1. complete the checklist for the scheme to ensure you are eligible and it is suitable to support your borrowing need:
Checklist for business disruption loan guarantee scheme
  1. Refer to your bank or Jersey Business, Jersey Business can assist businesses seeking to access the scheme, helping to put together the necessary information. Jersey Business can also help businesses understand the wider support available.

FAQs for the Business Disruption Loan Guarantee Scheme

Deferring the payment of Social Security contributions

Quarter A 2021 and Quarter D 2020 contributions

Employers and self-employed individuals most affected by the public health workplace restrictions can defer the payment of Social Security contributions for:

  • Quarter A 2021, until 15 April 2023
  • Quarter D 2020, until 15 January 2023

After the deferral, payment plans can be offered for up to three years to give extra flexibility to those most affected.       

Eligibility is the same as the Co-Funded Payroll Scheme 90% subsidy, which is for:

  • businesses that are required to close for part of a month as a result of the public health measures set out in the Government’s Winter Strategy
  • food and/or beverage wholesalers that derive more 75% of their income from businesses required to close for part of a month as a result of the public health measures set out in the Government’s Winter Strategy

Employers and self-employed people that pay contributions monthly can stop their payments for the quarter and defer them for two years.

Any contributions already paid will not be refunded and deferred.

Class 2 people who defer their contributions will have full entitlement to contributory benefits for the period of their deferral.  However, the value of any benefit claimed in respect of the deferred period will be due for repayment if the contribution is not paid.

Submitting your quarterly schedule

Whether you’re deferring payments or not, you must continue submitting your schedule so that your employees receive a contribution record and you can access the coronavirus Government Co-Funded Payroll Scheme.

If you can afford to pay your contributions

All businesses and individuals (including those who are self-employed) who can maintain their usual payment schedule or a reduced payment schedule, without putting their business at risk, or laying off staff, are asked to continue making payments.

Defer payments

If you want to apply to defer your payment of contributions email the Contributions Team or call +44 (0) 1534 444444.

If you are unable to pay your contributions

Employers and class 2 people that are unable to pay their contributions, email the Debt Management Team or call +44 (0) 1534 440088 to arrange a manageable payment plan. 

Deferral of GST payments

GST registered businesses may postpone some payments of GST for a period of two years after which the business may conclude a time to pay arrangement which allows the payment of postponed tax be spread over a further three years.

This financial assistance is available to qualifying businesses for the following GST return periods:

Quarter 1 (2020) and Quarter 2 (2020)

These quarters include GST return periods ending on the following months (or return periods ending in these months): 31 March 2020, 30 April 2020, 31 May 2020 and 30 June 2020.

All GST-registered businesses are eligible for this measure.

Quarter 3 (2020), Quarter 4 (2020) and Quarter 1 (2021)

These quarters include GST return periods ending on the following months (or return periods ending in these months):

  • quarter 3, 2020: 1 July to 30 September 2020
  • quarter 4, 2020: 1 October to 31 December 2020
  • quarter 1, 2021: 1 January to 31 March 2021

Qualifying businesses

Financial assistance for these quarters is only available to a business that was either:

  • required to close for part of a month
  • a food or beverage wholesaler deriving at least 75% of total business turnover (subject to GST) from businesses required to close for part of a month

as a result of the Government’s Winter Strategy and workplace restrictions.

Requirements for postponing payment of tax (all periods)

The return for the period for which tax is to be postponed must be filed with Revenue Jersey in accordance with normal practice.

How to apply

You should confirm your participation in this scheme by either emailing gst@gov.je or by writing to Revenue Jersey at PO Box 56, Philip Le Feuvre House, La Motte Street, St Helier  JE4 8PF.

You should head your email or letter "GST Deferment", provide your GST registration number, identify the GST return periods being postponed and confirm your GST returns have been filed.

Failure to notify us and submit your returns may result in late filing surcharges being imposed.

Your three year payment plan should be agreed with the Debt Management Team. Telephone +44 (0) 1534 440088 or email debtcollection@gov.je before the end of the two year period during which tax is postponed.

Government rent negotiations during COVID-19

Jersey Property Holdings has adopted a new policy for its business tenants. Previously, Government offered 3 month rent deferrals to its business tenants who were suffering financial difficulties as a result of the COVID-19 pandemic. Government has now adopted the framework of the Guidance for landlords and tenants of commercial property. Further guidance as to how the Guidance will be applied is set out in the new policy.

Government Policy as Landlord for its Business Tenants during COVID-19Period

Under the new policy, Government will be open to agreeing alternative concessions such as rent holidays and early lease terminations for future rent payments. This new policy does not have retrospective effect. Any agreed deferment of rent agreed by business tenants with Government will remain repayable in accordance with the terms agreed.

Applications for future concessions should be made via Jersey Business who will be able to give business tenants assistance in determining their suitability for a rent concession and the appropriate concessions to ask from Government, and to get a more general financial health check for their business.

This policy only applies to business tenants of Jersey Property Holdings. Other business tenants of Government bodies, such as Ports of Jersey, should make contact in the ordinary way for any rental concession they wish to seek.

Update and guidance for landlords and tenants of commercial property

At the beginning of the outbreak of COVID-19 the Minister for Economic Development, Tourism, Sport and Culture published a Guidance to be followed by landlords and tenants of commercial property during COVID-19.

This Guidance acts as a pragmatic set of guidelines as to how landlords and tenants should be expected to behave during COVID-19 period and has been adopted by the Courts by way of a Practice Direction. It is extremely important in order to manage relationships and deal with potential conflict between Businesses and their landlords at this unprecedented time for the economy.

Guidance for commercial property

The Minister published an Update to share how the Guidance has been used, to reinforce its use and to encourage Businesses and their landlords to continue to maintain open and sensible discussions and to make use of the full range of the payment concessions available under its terms while COVID-19 and its economic impact remain an issue.

Update to guidance for landlords and tenants of commercial property

Guidance for landlords and tenants of residential property

The Minister for Children and Housing has published Guidance to be followed by landlords and tenants of residential property during COVID-19.

This Guidance sets out how landlords and tenants should manage residential tenancy issues during the COVID-19 coronavirus period. They provide guidelines in respect of how matters such as the payment of rent arrears and other sums paid by a tenant directly to a landlord (such as utilities and service charges) should be managed between the parties. 

The Guidance will be adopted by the Courts by way of a Practice Direction so that if, once the COVID-19 period is over, any tenancy disputes are brought to litigation, the Court will be able to determine whether the parties behaved reasonably. 

Guidance for residential property

You can find out more information about residential tenancies during the COVID-19 period on the Jersey Law website.

Additional resources for Jersey Business 

Additional resources have been provided to Jersey Business enabling them to provide additional free-to-access professional business advice.

Individual businesses and sole traders are encouraged to speak to Jersey Business about the significant professional support, advice and guidance which is available at no charge to business.

All businesses are encouraged to carry out a regular ‘health check’ which will help to manage costs, maximise income and, crucially, to identify any changes that will give them the cash and reserves to keep running.  Many businesses will already be doing this but all are encouraged to do so. If help is needed, Jersey Business is able to assist with and support this process.

Businesses facing financial difficulty as a result of the coronavirus pandemic should do the following:

  • review the schemes that are already in place (for example, Social Security Contribution and GST deferral)
  • contact their property manager should they be a business tenant of Government or a Government-owned entity
  • seek advice from their professional advisors – Jersey Business is available to assist and advise local businesses and to help direct them to additional professional advice
  • discuss their financial position with their bank’s relationship manager, to see what assistance is available, for example additional loans or overdrafts
  • continue to support their staff, as best they can, during this challenging time

A scheme, managed through Jersey Business, to allow small businesses access to free initial consultations with qualified legal or accountancy professionals is now in operation.

Businesses who wish to access this help are asked to speak to Jersey Business.

Business continuity planning

The Government of Jersey and the Jersey Resilience Forum recommend that all organisations adopt robust and flexible business continuity arrangements. This will help to minimise any disruption from COVID-19.

The Government has produced a coronavirus business continuity checklist will help individual businesses to prepare their plans.

Coronavirus business continuity checklist


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